{"id":5365,"date":"2019-04-23T16:47:57","date_gmt":"2019-04-23T08:47:57","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?page_id=5365"},"modified":"2026-04-27T16:05:56","modified_gmt":"2026-04-27T08:05:56","slug":"bir-form-1601-eq","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-form-1601-eq\/","title":{"rendered":"What is BIR Form 1601EQ?"},"content":{"rendered":"\t\t
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What is BIR Form 1601EQ?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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BIR Form 1601EQ Definition<\/p>

BIR Form 1601EQ is the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) for every third month of each taxable year.<\/p>

BRIEF BACKGROUND<\/p>

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 27-2018, 16 April 2018, to prescribe the new and revised BIR Forms including BIR Form 1601EQ.<\/p>

Who must file BIR Form 1601EQ?<\/p>

The BIR FORM 1601EQ or quarterly withholding tax remittance return shall be filed in triplicate by:<\/p>

Individual engaged in business or practice of profession
Non-individual (corporation, association, partnership) whether engaged in business or not.
Government agencies and other entities (e.g., National Government Agencies, Government-Owned or Controlled Corporations, Local Government Units, etc.)<\/p>

When and where to file BIR Form 1601EQ?<\/p>

The form shall be filed and tax paid on or before the last day of the month following the month in which withholding was made except for taxes withheld.<\/p>

The return must be filed and tax paid with the Authorized Agent Bank (AAB) of the Revenue District Office.<\/p>

BIR Form 1601EQ Sample<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\u201cAll background information must be properly filled out.<\/p>\n

The last 5 digits of the 14-digit TIN refers to the branch code
All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the following information:
For Individual (CPAs, members of GPPs, and others)
a.1 Taxpayer Identification Number (TIN); and<\/p>\n

a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.<\/p>\n

For members of the Philippine Bar (Lawyers)
b.1 Taxpayer Identification Number (TIN);<\/p>\n

b.2 Attorney\u2019s Roll Number;<\/p>\n

b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and<\/p>\n

b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.\u201d<\/p>\n

Source: http:\/\/bit.ly\/BIR1601EQguidelines<\/a><\/p>\n

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BIR Form 1601-EQ is the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) for every third month of each taxable year.
\nBRIEF BACKGROUND
\nThe Bureau of Internal Revenue (BIR) issued Revenue Memo…<\/p>\n","protected":false},"author":1,"featured_media":8327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-5365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/5365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=5365"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/5365\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=5365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=5365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=5365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}