For most taxpayers asking about the BIR Form 1601-E due date, the first practical point is this: the old BIR Form 1601-E is no longer the regular monthly form used for expanded withholding tax compliance. Under current BIR practice, expanded withholding tax is generally handled through BIR Form 0619-E for monthly remittance and BIR Form 1601-EQ for quarterly reporting. This matters because many taxpayers still see “1601-E” in old accounting records, eFPS screens, old BIR registrations, or online guides, but the deadline they need today is usually the deadline for 0619-E and 1601-EQ, not the old 1601-E.

What BIR Form 1601-E Was Used For

BIR Form 1601-E was the Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded). In simple terms, it was used by a taxpayer who acted as a withholding agent—a person or business required to deduct tax from certain payments and remit that tax to the BIR.

Expanded withholding tax, often called EWT, is a creditable tax withheld at source. “Creditable” means the payee can later use the tax withheld as a tax credit against income tax due, usually supported by BIR Form 2307.

Common payments that may be subject to EWT include:

professional fees;
rentals;
payments to contractors;
certain purchases of goods or services by top withholding agents;
commissions;
management or consultancy fees;
income payments specifically listed under BIR withholding tax regulations.

The legal foundation comes from Sections 57 and 58 of the National Internal Revenue Code (NIRC), as amended. Section 57 deals with withholding of tax at source, while Section 58 deals with returns and payment of taxes withheld. Republic Act No. 11976, or the Ease of Paying Taxes Act, further amended these provisions and expressly states that the obligation to deduct and withhold arises when the income has become payable, and that withheld taxes are considered trust funds for the government. (Lawphil)

Is BIR Form 1601-E Still Used?

For ordinary expanded withholding tax compliance today, taxpayers generally use:

Current form	Purpose	Usual deadline
BIR Form 0619-E	Monthly remittance form for creditable income taxes withheld-expanded	On or before the 10th day of the following month for non-eFPS filers; eFPS filers follow their eFPS schedule
BIR Form 1601-EQ	Quarterly remittance return of creditable income taxes withheld-expanded	On or before the last day of the month following the close of the quarter
BIR Form 1604-E	Annual information return for expanded withholding tax and income payments exempt from withholding tax	On or before March 1 of the following year, subject to weekend/holiday movement

This change comes from BIR rules that shifted withholding tax compliance to monthly remittance and quarterly return reporting. Revenue Regulations No. 11-2018 amended Section 2.58 of RR No. 2-98 and provides that BIR Form 1601-EQ is filed quarterly, while withholding agents file BIR Form 0619-E every month.

So, when a taxpayer says, “When is BIR Form 1601-E due?” the correct current answer is usually:

If you mean old Form 1601-E: it was historically due on or before the 10th day of the month following the month of withholding, with old special rules for December under the old form.
If you mean current expanded withholding tax filing: use BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly.

Current Due Dates for Expanded Withholding Tax

Monthly deadline: BIR Form 0619-E

For non-eFPS filers, BIR Form 0619-E is filed and paid on or before the 10th day following the month in which withholding was made. The BIR’s Form 0619-E guidelines state that the withholding tax remittance form must be filed and the tax remitted by the 10th day following the month of withholding. (Bureau of Internal Revenue)

Example:

Month when tax was withheld	Monthly form	Regular due date
January	0619-E	February 10
February	0619-E	March 10
March	0619-E	April 10
July	0619-E	August 10
December	0619-E	January 10 of the following year, unless moved by weekend/holiday or BIR issuance

For eFPS filers, the deadline is often staggered by eFPS group. RR No. 11-2018 provides that withholding agents using the eFPS facility have a due date on the 15th day of the following month. In practice, BIR calendars and circulars commonly show eFPS filing dates by group, with Group E on the 11th, Group D on the 12th, Group C on the 13th, Group B on the 14th, and Group A on the 15th, while e-payment for earlier groups may still fall on the 15th.

Quarterly deadline: BIR Form 1601-EQ

BIR Form 1601-EQ is filed not later than the last day of the month following the close of the quarter. RR No. 11-2018 gives the example that taxes withheld during the quarter ending March 31 are remitted on or before April 30. The return must also be accompanied by the Quarterly Alphabetical List of Payees (QAP).

Quarter covered	Period	1601-EQ regular due date
1st quarter	January to March	April 30
2nd quarter	April to June	July 31
3rd quarter	July to September	October 31
4th quarter	October to December	January 31 of the following year

Annual deadline: BIR Form 1604-E

BIR Form 1604-E is the annual information return for expanded withholding tax and income payments exempt from withholding tax. Under RR No. 11-2018, it is filed on or before March 1 of the following year in which payments were made.

What If the Due Date Falls on a Weekend or Holiday?

As a practical BIR rule, if a tax deadline falls on a Saturday, Sunday, holiday, or non-working day, the deadline is generally moved to the next working day. BIR tax calendars and circulars regularly apply this rule. (Bir CDN)

Example:

If the 10th falls on a Sunday, the deadline normally moves to Monday, unless Monday is also a holiday.
If the 31st falls on a special non-working holiday, the 1601-EQ deadline generally moves to the next working day.
If there is a typhoon, system outage, local disaster, or other special circumstance, the BIR may issue a Revenue Memorandum Circular (RMC) extending deadlines for affected taxpayers or RDOs. A 2026 BIR circular, for example, extended certain tax deadlines for taxpayers under an affected RDO due to a tropical storm.

Always check the BIR tax calendar or the latest BIR RMC if the deadline is near a holiday, calamity, or system issue.

Who Must File 0619-E and 1601-EQ?

You may need to file expanded withholding tax returns if you are a withholding agent. This usually includes:

corporations and partnerships required to withhold;
government agencies and instrumentalities;
top withholding agents;
businesses or professionals required by their Certificate of Registration or BIR rules to withhold on certain payments;
employers or payors making payments subject to EWT.

A withholding agent does not keep the amount withheld. The withheld tax is treated as a trust fund for the government. RA No. 11976 expressly states that taxes withheld under the Tax Code and implementing rules are considered trust funds and must not be commingled with other funds of the withholding agent. (Lawphil)

Important note for micro taxpayers

RA No. 11976 added that micro taxpayers shall not be required to withhold creditable tax under Section 57(B). This is important for small businesses, freelancers, and sari-sari or micro enterprises that may have been confused by old withholding rules. However, taxpayers should still check their BIR Certificate of Registration, BIR system profile, and any applicable BIR regulations or RDO instructions because registration details and specific transaction rules still matter. (Lawphil)

Step-by-Step Guide to Filing Expanded Withholding Tax on Time

1. Check whether you are required to withhold

Start with your:

BIR Certificate of Registration;
COR tax types;
RDO registration records;
eFPS or eBIRForms profile;
BIR notices or letters;
contracts and invoices;
supplier/payee tax status.

Do not assume every payment is subject to EWT. Also do not assume that no withholding applies just because the supplier did not mention it. The obligation is usually on the payor-withholding agent.

2. Identify the correct tax type and form

Use the correct form:

Situation	Usually applicable form
Monthly expanded withholding tax remittance	0619-E
Quarterly expanded withholding tax return	1601-EQ
Final withholding tax	0619-F / 1601-FQ, not 0619-E
Compensation withholding tax	1601-C, not 0619-E
Withholding on real property treated as ordinary asset	1606, not 0619-E
Annual EWT information return	1604-E

This is a common source of penalties. For example, payments to nonresident foreign corporations may involve final withholding tax, not expanded withholding tax. A foreign payee does not automatically mean “0619-E.”

3. Determine when withholding arises

Under the Ease of Paying Taxes Act amendments to Section 58 of the Tax Code, the obligation to deduct and withhold arises when the income has become payable. (Lawphil)

In practice, this usually means you should look at when the expense or payable is recognized, supported by invoices, billing statements, contracts, or accounting entries. Do not wait until year-end to check withholding. By then, several monthly deadlines may already have passed.

4. Compute the withholding tax

You need:

gross amount of income payment;
applicable EWT rate;
correct Alphanumeric Tax Code (ATC);
payee TIN and registered name;
payment month;
supporting invoice or billing document.

Example:

A company pays a VAT-registered professional a professional fee of ₱50,000 subject to 5% EWT.

Gross income payment: ₱50,000
EWT rate: 5%
Tax withheld: ₱2,500
Amount paid to professional, before other adjustments: ₱47,500
BIR remittance: ₱2,500 through 0619-E

The professional later uses BIR Form 2307 as proof of creditable tax withheld.

5. File and pay the monthly 0619-E

For non-eFPS filers, file and pay by the 10th day of the following month.

For eFPS filers, follow the eFPS group schedule and make sure both filing and payment are completed on time. Do not wait until late evening of the due date. Bank cut-offs, eFPS downtime, validation errors, and payment confirmation delays are common real-world problems.

6. File the quarterly 1601-EQ with QAP

At the end of the quarter, prepare and file BIR Form 1601-EQ by the last day of the month after the quarter. Attach or submit the required Quarterly Alphabetical List of Payees (QAP), which should reconcile with the monthly 0619-E remittances.

The QAP should properly show:

payee name;
payee TIN;
income payments per month;
total income payments for the quarter;
tax withheld;
ATC and other required details.

7. Issue BIR Form 2307 to payees

RR No. 11-2018 requires the payor to furnish the payee a withholding tax statement using BIR Form 2307 for creditable withholding tax within 20 days from the close of the taxable quarter, or simultaneously with the income payment if requested by the payee.

In practice, many suppliers and professionals ask for Form 2307 because they need it to claim tax credits in their own income tax returns.

8. Keep proof of filing and payment

Keep copies of:

filed 0619-E confirmation;
payment confirmation or bank validation;
filed 1601-EQ;
QAP;
BIR Form 2307 issued to payees;
invoices and official receipts/commercial invoices;
contracts, purchase orders, billing statements;
accounting schedules.

For businesses, it is safer to keep a monthly EWT folder. During a BIR audit, the issue is rarely just “Did you pay?” The BIR may ask whether the amounts in your books, invoices, 2307s, 0619-E, 1601-EQ, and annual 1604-E all match.

Practical Deadline Examples

Example 1: January professional fee

A corporation accrues or pays professional fees in January and withholds EWT.

Compliance item	Deadline
0619-E for January	February 10 for non-eFPS filers
1601-EQ for Q1	April 30
2307 for Q1	Within 20 days from close of Q1, or earlier if requested
1604-E annual return	March 1 of the following year

Example 2: July office rent

A business pays office rent in July subject to EWT.

Compliance item	Deadline
0619-E for July	August 10 for non-eFPS filers
1601-EQ for Q3	October 31
2307 for Q3	Within 20 days from close of Q3
1604-E annual return	March 1 of the following year

Example 3: No withholding for the month

RR No. 11-2018 states that withholding agents with zero remittance are still required to use and file the monthly remittance form.

So if your BIR registration requires EWT filing but you had no EWT transaction for the month, do not simply ignore the return. File a zero return when required.

What Happens If You File Late?

Late filing or late payment can result in:

Penalty type	What it means
Surcharge	Generally 25% of the amount due for failure to file and pay on time
Interest	Interest on unpaid tax from the due date until payment
Compromise penalty	Administrative penalty based on BIR schedules and circumstances
Audit exposure	Late or inconsistent withholding filings can trigger questions during BIR examination
Payee problems	Payees may be unable to claim tax credits if Form 2307 is missing, wrong, or not matched with filings

Section 248 of the NIRC, as amended by RA No. 11976, imposes a 25% civil penalty in cases such as failure to file a return and pay the tax due on the date prescribed. (Lawphil)

For interest, RR No. 21-2018 implements the Tax Code rule that interest on unpaid taxes is based on double the effective legal interest rate. Based on the 6% legal interest rate under BSP rules, the BIR regulation states the tax interest rate as 12% per year, unless changed by later rules. (Bir CDN)

Common Mistakes Taxpayers Make

Using “1601-E” when they should be using 0619-E and 1601-EQ

This is the most common confusion. Many old articles and accounting templates still say “1601-E.” For current expanded withholding tax, check whether your actual filing should be 0619-E monthly and 1601-EQ quarterly.

Filing monthly but forgetting the quarterly return

Some taxpayers file 0619-E every month but forget 1601-EQ. The quarterly return is not optional. It summarizes the quarter and includes the QAP.

Filing 1601-EQ but not reconciling with 0619-E

The quarterly 1601-EQ should match the monthly remittances. If January, February, and March 0619-E filings do not reconcile with Q1 1601-EQ, expect problems during review or audit.

Wrong TIN or registered name of payee

A wrong TIN can cause problems for the payee when claiming tax credits. Always request the payee’s BIR-registered name and TIN, not just trade name or nickname.

Wrong ATC

The ATC affects the type of tax reported. A wrong ATC can make the return look inconsistent even if the amount paid is correct.

Waiting for the supplier to tell you the withholding rate

The legal obligation is on the withholding agent. In practice, suppliers may not know or may prefer not to be withheld. That does not remove the withholding agent’s obligation if the payment is subject to EWT.

Assuming foreigners are always under expanded withholding tax

Payments to foreign individuals or foreign corporations may be subject to different withholding rules, including final withholding tax and tax treaty considerations. In those cases, 0619-E may not be the correct form.

Not filing zero returns

If your tax type requires filing and you had no transaction, check whether you still need to file a zero return. RR No. 11-2018 expressly mentions zero remittance filing for the monthly remittance form.

Special Notes for Foreigners and Foreign-Owned Businesses

Foreigners doing business in the Philippines, foreign-owned domestic corporations, Philippine branches, and resident foreign corporations may have the same withholding obligations as local taxpayers if they are registered and required to withhold.

However, withholding becomes more sensitive when the payee is foreign. For example:

payment to a Philippine resident professional may be EWT;
payment to a nonresident foreign corporation may involve final withholding tax;
payments for royalties, interest, dividends, technical services, or cross-border services may require treaty analysis;
tax treaty relief or confirmation may require separate BIR procedures;
the wrong form can cause penalties and make the payee’s tax documentation unusable.

The safest practical approach is to classify the payee first:

Is the payee a Philippine resident individual, domestic corporation, resident foreign corporation, nonresident alien, or nonresident foreign corporation?
Is the income sourced within the Philippines?
Is the payment subject to creditable withholding tax or final withholding tax?
Is a tax treaty being invoked?
Which BIR form applies: 0619-E, 0619-F, 1601-EQ, 1601-FQ, or another form?

Do not rely only on the nationality of the person or company. Philippine tax treatment depends on residence, source of income, type of payment, and the payor’s withholding obligation.

Quick Compliance Checklist

Before the monthly deadline, check:

Did we make or accrue payments subject to EWT this month?
Are we required to file 0619-E even with zero remittance?
Did we use the correct month and year?
Did we use the correct ATC?
Are payee names and TINs correct?
Does the amount withheld match the invoice, voucher, and books?
Was the return filed before the deadline?
Was payment actually completed and confirmed?

Before the quarterly deadline, check:

Are all three monthly 0619-E filings complete?
Does 1601-EQ reconcile with the monthly returns?
Is the QAP complete and accurate?
Were BIR Forms 2307 prepared and issued?
Are documents saved for audit?

Frequently Asked Questions

What is the due date of BIR Form 1601-E?

The old BIR Form 1601-E was historically due on or before the 10th day of the month following the month of withholding. For current expanded withholding tax compliance, taxpayers generally file BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly.

What is the due date of BIR Form 0619-E?

For non-eFPS filers, BIR Form 0619-E is generally due on or before the 10th day of the following month. eFPS filers follow the eFPS schedule, commonly staggered by group, with the 15th day relevant for eFPS filing/payment schedules.

What is the due date of BIR Form 1601-EQ?

BIR Form 1601-EQ is due on or before the last day of the month following the close of the quarter: April 30, July 31, October 31, and January 31, subject to movement if the date falls on a weekend, holiday, or non-working day.

Is BIR Form 1601-E the same as BIR Form 1601-EQ?

No. BIR Form 1601-E was the old monthly remittance return for expanded withholding tax. BIR Form 1601-EQ is the current quarterly remittance return for creditable income taxes withheld-expanded.

Do I still need to file if there was no withholding tax for the month?

If you are a withholding agent required to file, yes, you may still need to file a zero-remittance 0619-E. RR No. 11-2018 states that withholding agents with zero remittance are still required to use and file the monthly remittance form.

What happens if I file 0619-E late?

You may be charged surcharge, interest, and compromise penalty. Section 248 of the Tax Code imposes a 25% civil penalty for failure to file and pay on time, and interest may also apply on unpaid tax. (Lawphil)

Can I file 1601-EQ without filing the monthly 0619-E?

That is risky and generally incorrect if monthly remittance was required. The quarterly return should reconcile with monthly remittances. Missing 0619-E filings can result in penalties and audit issues.

When should I issue BIR Form 2307?

For creditable withholding tax, BIR Form 2307 should be furnished to the payee within 20 days from the close of the taxable quarter, or simultaneously with the income payment if the payee requests it.

What if the deadline falls on a Sunday or holiday?

The deadline is generally moved to the next working day. Still, check the latest BIR tax calendar and advisories, especially around long holidays, typhoons, and system outages. (Bir CDN)

Which is more important, filing or payment?

Both. A taxpayer can be penalized for late filing, late payment, or both. For eFPS users, make sure the return is successfully filed and the payment is actually completed through the authorized payment channel on time.

Key Takeaways

The old BIR Form 1601-E is not the regular current monthly form for expanded withholding tax.
Current EWT compliance usually uses BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly.
For non-eFPS filers, 0619-E is generally due on the 10th day of the following month.
1601-EQ is due on the last day of the month following the close of the quarter.
1604-E is due on or before March 1 of the following year.
Withheld taxes are treated as trust funds for the government and should not be used as business cash.
Late filing or late payment may result in surcharge, interest, compromise penalties, and audit exposure.
Always reconcile monthly 0619-E filings, quarterly 1601-EQ returns, QAP, BIR Form 2307, invoices, and accounting records.