Many taxpayers still search for the “BIR Form 1601-E due date” because that was the familiar form name for expanded withholding tax. Under the current BIR framework, however, the usual forms connected with expanded withholding tax are BIR Form 0619-E for monthly remittance during the first two months of the quarter and BIR Form 1601-EQ for the quarterly remittance return. The important point is simple: if you withheld expanded withholding tax from rent, professional fees, commissions, contractor payments, or other covered income payments, you must remit it on time, use the correct form, and keep proof of filing and payment.
What BIR Form 1601-E Means Today
BIR Form 1601-E was historically used as the Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded). In everyday conversation, many accountants and business owners still say “1601-E” when they actually mean expanded withholding tax compliance.
For current filings, check the form required for the period:
| What taxpayers commonly say | Current form usually involved | Purpose |
|---|---|---|
| “1601-E monthly expanded withholding” | BIR Form 0619-E | Monthly remittance of creditable income taxes withheld expanded |
| “1601-E quarterly expanded withholding” | BIR Form 1601-EQ | Quarterly remittance return for expanded withholding tax, with Quarterly Alphalist of Payees |
| “Certificate of withholding” | BIR Form 2307 | Certificate given by the withholding agent to the income recipient |
The BIR’s current forms page lists BIR Form 1601-EQ as the quarterly remittance return for creditable income taxes withheld expanded, and the eBIRForms system includes BIR Form 0619-E and BIR Form 1601-EQ among the withholding tax forms available for electronic filing. Useful official references are the BIR list of forms, the BIR eBIRForms page, and Revenue Regulations No. 11-2018, which implemented major changes to withholding tax filing after the TRAIN Law.
Direct Answer: When Is the Due Date?
For ordinary non-eFPS taxpayers, the practical rule is:
| Period covered | Form | Deadline |
|---|---|---|
| First month of the quarter | 0619-E | On or before the 10th day of the following month |
| Second month of the quarter | 0619-E | On or before the 10th day of the following month |
| Full calendar quarter | 1601-EQ with QAP | Not later than the last day of the month following the close of the quarter |
For taxpayers using the BIR’s Electronic Filing and Payment System (eFPS), Revenue Regulations No. 11-2018 states that the monthly 0619-E deadline is the 15th day of the following month for eFPS users. In practice, eFPS taxpayers should still check their applicable eFPS group schedule and the current BIR tax calendar because e-filing dates may be staggered.
Common Calendar Examples
| Withholding period | Usual form | Non-eFPS deadline |
|---|---|---|
| January | 0619-E | February 10 |
| February | 0619-E | March 10 |
| 1st Quarter: January to March | 1601-EQ | April 30 |
| April | 0619-E | May 10 |
| May | 0619-E | June 10 |
| 2nd Quarter: April to June | 1601-EQ | July 31 |
| July | 0619-E | August 10 |
| August | 0619-E | September 10 |
| 3rd Quarter: July to September | 1601-EQ | October 31 |
| October | 0619-E | November 10 |
| November | 0619-E | December 10 |
| 4th Quarter: October to December | 1601-EQ | January 31 of the following year |
If the deadline falls on a weekend, holiday, or officially declared non-working day, BIR tax calendars commonly move the deadline to the next working day. Always check the current BIR tax reminder page or any Revenue Memorandum Circular extending deadlines for calamities, system downtime, or other special circumstances.
Legal Basis for Expanded Withholding Tax Deadlines
Expanded withholding tax is part of the Philippine system of collecting income tax at source. Instead of waiting for the income recipient to pay all income tax at year-end, the payor withholds a portion and remits it to the BIR.
The main legal bases are:
- Section 57 of the National Internal Revenue Code (NIRC), as amended, which authorizes withholding of tax at source on certain income payments.
- Section 58 of the NIRC, as amended by Republic Act No. 11976, or the Ease of Paying Taxes Act, which governs returns and payment of taxes withheld at source. See the text of RA 11976 on Lawphil.
- Revenue Regulations No. 2-98, as amended by later regulations, which contains detailed rules on withholding taxes.
- Revenue Regulations No. 11-2018, issued after Republic Act No. 10963, or the TRAIN Law, which shifted expanded withholding tax compliance to the 0619-E monthly remittance and 1601-EQ quarterly return structure. See RA 10963 on Lawphil.
- Revenue Regulations No. 4-2024, which implemented portions of the Ease of Paying Taxes Act and clarified the timing of withholding tax. See the official BIR copy of RR No. 4-2024.
A key practical rule under current regulations is that the obligation to withhold generally arises when the income becomes payable, and RR No. 4-2024 further discusses accrual, recording in the books, and invoice or adequate document triggers. This matters because a business cannot always wait until cash is actually released before recognizing its withholding obligation.
Who Needs to File and Pay Expanded Withholding Tax?
The person or entity required to deduct and remit the tax is called the withholding agent. This is usually the buyer, client, tenant, company, government office, marketplace operator, or payor making the covered income payment.
Common examples include:
- A corporation paying office rent to a lessor
- A company paying professional fees to a lawyer, accountant, engineer, consultant, or doctor
- A business paying commissions to brokers or agents
- A top withholding agent paying suppliers of goods or services
- Certain e-marketplace operators and digital financial service providers making covered remittances to sellers or merchants
- Government agencies making payments covered by withholding tax rules
Not every taxpayer is automatically required to withhold expanded withholding tax on every payment. The obligation depends on the taxpayer’s BIR registration, taxpayer classification, type of payor, type of payee, nature of payment, applicable BIR regulations, and exemptions.
One important update under the Ease of Paying Taxes Act is that micro taxpayers are not required to withhold creditable tax under Section 57(B). A micro taxpayer is generally one whose gross sales are below the threshold set under EOPT taxpayer classification rules. However, taxpayers should still verify their BIR registration details, tax types, and any specific BIR tagging because being small, newly registered, or non-VAT does not automatically answer every withholding issue.
Step-by-Step Guide to Filing the Correct Expanded Withholding Tax Form
1. Identify the payment and whether it is subject to EWT
Start with the nature of the transaction. Is it rent? Professional fee? Commission? Contractor payment? Supplier payment by a top withholding agent? Marketplace remittance?
Then confirm:
- The payee’s TIN and registered name
- The correct withholding tax rate
- The correct Alphanumeric Tax Code, or ATC
- Whether the payee has a valid exemption, treaty relief, lower rate basis, or sworn declaration
- Whether the payment is creditable withholding tax, final withholding tax, VAT withholding, or another tax type
This matters because 0619-E and 1601-EQ are for expanded or creditable withholding tax, not all kinds of withholding.
2. Determine when the withholding obligation arose
Do not rely only on the date you released cash.
Under current rules, withholding may be triggered when the income becomes payable, when the expense or asset is accrued or recorded in the payor’s books, or when the seller issues the invoice or other adequate supporting document, depending on the facts and applicable regulations.
In practical terms, if your business received a supplier invoice in March, accrued the expense in March, and paid in April, you should carefully check whether the withholding belongs to March rather than April.
3. Use the correct form for the month or quarter
For expanded withholding tax:
- Use BIR Form 0619-E for the first and second months of the quarter.
- Use BIR Form 1601-EQ for the quarter.
- Prepare and submit the Quarterly Alphalist of Payees (QAP) with the 1601-EQ when required.
- Issue BIR Form 2307 to the payee within the prescribed period.
4. File through the correct BIR platform
Most taxpayers now use electronic filing:
- eBIRForms for many non-eFPS taxpayers
- eFPS for taxpayers required to use eFPS
- BIR-authorized payment channels for electronic payment
- Authorized Agent Banks or Revenue Collection Officers when manual payment is allowed
Under EOPT, tax filing and payment rules have become more flexible, but electronic filing remains the standard route for many tax returns. Keep the email confirmation, payment reference number, bank validation, or official receipt.
5. Pay the tax by the deadline
For non-eFPS monthly 0619-E, the deadline is generally the 10th day of the following month.
For quarterly 1601-EQ, the deadline is generally the last day of the month following the close of the quarter.
For eFPS users, follow the eFPS deadline and current BIR calendar applicable to your group.
6. Give BIR Form 2307 to the payee
BIR Form 2307 is important because the income recipient uses it as proof of creditable tax withheld. Without it, the payee may have difficulty claiming the withholding tax credit in its income tax return.
For many ordinary taxpayers, this is where disputes happen. The payor says it withheld tax; the payee asks for the 2307; the accounting department delays; then the payee cannot properly support its tax credit. A good practice is to prepare 2307 certificates immediately after closing the quarter and reconcile them with the QAP.
What Happens If You Miss the Deadline?
Late filing or late payment can result in BIR penalties.
The usual civil consequences include:
| Possible consequence | Practical meaning |
|---|---|
| Surcharge | A percentage added to the basic tax due, commonly 25% for late filing or payment under Section 248 of the NIRC |
| Interest | Interest on unpaid tax under Section 249 of the NIRC |
| Compromise penalty | Amount based on BIR compromise penalty schedules, depending on the violation and tax involved |
| Possible audit issue | Repeated non-filing, wrong ATCs, or unremitted withholding tax may be flagged in a BIR examination |
| Criminal exposure in serious cases | Willful failure to file, pay, withhold, or remit taxes may fall under penal provisions of the Tax Code |
The BIR maintains a general penalties page, but actual penalty computation can depend on the tax type, amount, period, taxpayer classification, and whether the taxpayer is a micro or small taxpayer entitled to EOPT concessions.
If you missed the deadline, the usual practical steps are:
- Confirm the taxable period and correct form.
- Compute the basic withholding tax due.
- Prepare the late 0619-E or 1601-EQ.
- Determine surcharge, interest, and compromise penalty.
- Pay as soon as possible to stop interest from running.
- Keep proof of filing and payment.
- If a quarterly alphalist or 2307 was affected, correct those records too.
Common Mistakes Taxpayers Make
Using “1601-E” when the correct current form is 0619-E or 1601-EQ
This is the most common confusion. If you are filing current expanded withholding tax, do not assume that the old monthly 1601-E reference is the correct form. Check the BIR form list and the applicable period.
Filing the monthly remittance but forgetting the quarterly return
A business may file 0619-E for January and February but forget the 1601-EQ for the first quarter. The quarterly return is not optional. It consolidates the quarter and includes the payee details through the QAP.
Forgetting zero-remittance filing
Revenue Regulations No. 11-2018 states that withholding agents with zero remittance are still required to file the monthly remittance form. This is a common issue for newly registered corporations, dormant businesses, or taxpayers whose BIR registration includes withholding tax types even when they had no actual withholding for the period.
Using the wrong ATC
The ATC identifies the type of income payment and withholding tax. A wrong ATC can create mismatch problems for both the payor and payee, especially when the payee later claims credit using BIR Form 2307.
Thinking the deadline depends only on the payment date
The timing of withholding can be affected by accrual, recording in the books, the date income becomes payable, and invoice issuance. This is especially important for companies using accrual accounting.
Not reconciling 0619-E, 1601-EQ, QAP, and 2307
The total tax remitted, the amounts reported in the quarterly return, the payee list, and the certificates issued should match. Mismatches can cause problems during BIR audits or when the payee claims the tax credit.
Confusing expanded withholding tax with final withholding tax
Expanded withholding tax is generally creditable against the payee’s income tax. Final withholding tax is usually the final tax on that income. Final withholding tax uses different forms, commonly 0619-F and 1601-FQ, not 0619-E and 1601-EQ.
Practical Scenarios
Scenario 1: A company rents office space from an individual lessor
A corporation leases office space from a Filipino individual. The rent is subject to expanded withholding tax. The corporation, as withholding agent, withholds the correct percentage, remits it through 0619-E or 1601-EQ depending on the period, and issues BIR Form 2307 to the lessor.
The lessor reports the rental income in the income tax return and uses the 2307 as proof of tax credit.
Scenario 2: A consultant is paid professional fees
A consultant issues an invoice to a company. The company checks the consultant’s registration, sworn declaration if applicable, VAT or non-VAT status, and correct withholding rate. The company withholds EWT, files the proper BIR form, and gives the consultant a 2307.
A common problem arises when the company withholds tax but delays the 2307. The consultant may then have income already reported but no certificate to support the tax credit.
Scenario 3: A business filed 0619-E but forgot 1601-EQ
A small corporation filed January and February 0619-E but forgot the first quarter 1601-EQ due April 30. The corporation should prepare the late quarterly return, include the QAP, compute penalties, and pay promptly.
The monthly filings do not replace the quarterly return.
Scenario 4: A foreign-owned Philippine corporation pays local suppliers
A Philippine corporation owned by foreigners is treated like any other domestic corporation for Philippine tax compliance. If it is required to withhold expanded withholding tax on covered payments, it must file and pay using the proper BIR forms.
Foreign ownership does not remove the Philippine corporation’s withholding obligation.
Scenario 5: Cross-border payment to a foreign payee
If the payment is made to a nonresident foreign individual or foreign corporation, the issue may involve final withholding tax, tax treaties, VAT on imported services or digital services, or other special rules. Do not automatically use 0619-E or 1601-EQ. The correct form may be different.
Required Records to Keep
For expanded withholding tax compliance, keep organized copies of:
| Record | Why it matters |
|---|---|
| Supplier invoice, billing, contract, or statement of account | Supports the income payment and timing |
| Payee TIN and registered name | Needed for the return, QAP, and 2307 |
| Payee sworn declaration or exemption document, if any | Supports lower rate or non-withholding position |
| BIR Form 0619-E | Proof of monthly remittance |
| BIR Form 1601-EQ | Proof of quarterly remittance return |
| QAP | Supports payee-level reporting |
| BIR Form 2307 | Certificate issued to payee |
| Email confirmations, bank validations, receipts | Proof of filing and payment |
| Accounting schedules and reconciliations | Useful during audit or year-end closing |
As a practical rule, reconcile withholding tax every month, not only at year-end. Many BIR issues start with small monthly differences that become difficult to trace after several quarters.
Frequently Asked Questions
Is BIR Form 1601-E still used?
For current expanded withholding tax compliance, taxpayers generally use BIR Form 0619-E for monthly remittance and BIR Form 1601-EQ for the quarterly return. If you see “1601-E” in old records, old eFPS screens, or older assessments, check the taxable period because older rules may apply.
What is the due date for expanded withholding tax in the Philippines?
For non-eFPS taxpayers, BIR Form 0619-E is generally due on or before the 10th day of the following month for the first two months of the quarter. BIR Form 1601-EQ is generally due on or before the last day of the month following the close of the quarter.
What is the due date for BIR Form 1601-EQ?
BIR Form 1601-EQ is due not later than the last day of the month following the close of the quarter. For example, the first quarter ending March 31 is due April 30.
Do I file 0619-E every month?
For expanded withholding tax, 0619-E is commonly used for the first two months of the quarter. The quarter is then reported through 1601-EQ. Some BIR issuances and systems should always be checked for the specific tax type and period.
What happens if I file 0619-E late?
You may be charged surcharge, interest, and compromise penalty. File and pay as soon as possible because interest generally continues until payment.
Do I need to file if there is no withholding tax for the month?
Withholding agents with zero remittance may still be required to file the applicable form. This is especially important if the withholding tax type is included in your BIR registration.
Who pays the expanded withholding tax, the buyer or the seller?
The withholding agent, usually the buyer or payor, deducts the tax from the payment and remits it to the BIR. The seller or income recipient treats the amount withheld as a creditable tax, supported by BIR Form 2307.
Can the payee demand BIR Form 2307?
Yes. BIR Form 2307 is the payee’s proof of creditable tax withheld. Without it, the payee may have difficulty claiming the tax credit in the income tax return.
Are foreigners subject to these rules?
Foreigners doing business through Philippine entities, Philippine branches, or Philippine-source transactions may be affected. If the payor is a Philippine withholding agent and the payment is covered, withholding may apply. Cross-border payments may involve final withholding tax or treaty rules, so the correct form must be checked carefully.
Where can I file and pay?
Depending on your taxpayer type and BIR requirements, filing may be through eBIRForms or eFPS, with payment through BIR-authorized payment channels, Authorized Agent Banks, or Revenue Collection Officers when allowed. Always keep the filing confirmation and payment proof.
Key Takeaways
- The old term BIR Form 1601-E is often used informally, but current expanded withholding tax compliance usually involves BIR Form 0619-E and BIR Form 1601-EQ.
- For non-eFPS taxpayers, 0619-E is generally due by the 10th day of the following month.
- 1601-EQ is generally due by the last day of the month following the close of the quarter.
- eFPS taxpayers must follow the eFPS deadline and current BIR tax calendar.
- Expanded withholding tax is remitted by the withholding agent, not by the income recipient.
- BIR Form 2307 is important because it allows the payee to claim the withholding tax as a credit.
- Late filing or payment may lead to surcharge, interest, compromise penalties, and audit issues.
- Always reconcile 0619-E, 1601-EQ, QAP, 2307 certificates, and accounting records before closing each quarter.