MODE OF FILING AND PAYMENT
| WITHHOLDING TAX FORMS | DUE DATE | |
| eFPS | Manual/EBIRForms | |
| PAYMENT FORM | ||
| BIR FORM NO. 0605 | ||
| BIR FORM NO. 0619-E | Filing - see Schedule in RR 26-2002
Payment - on or before the fiftenth (15th) day of the following month |
on or before the tenth (10th) day following the close of the month |
| BIR FORM NO. 0619-F | ||
| REMITTANCE FORM | ||
| BIR FORM NO. 1600-VT | on or before the tenth (10th) day following the close of the month | on or before the tenth (10th) day following the close of the month |
| BIR FORM NO. 1600-PT | ||
| BIR FORM NO. 1600WP | ||
| BIR FORM NO. 1601-C | Filing - see Schedule in RR 26-2002
Payment - on or before the fiftenth (15th) day of the following month |
|
| BIR FORM NO. 1601-EQ | last day of the month following the close of the quarter | last day of the month following the close of the quarter |
| BIR FORM NO. 1601-FQ | ||
| BIR FORM NO. 1602-Q | ||
| BIR FORM NO. 1603-Q | ||
SCHEDULE OF STAGGERED FILING
| Filing via eFPS |
| Group A - Fifteen (15) days following the end of the month |
| Group B - Fourteen (14) days following the end of the month |
| Group C - Thirteen (13) days following the end of the month |
| Group D - Twelve (12) days following the end of the month |
| Group E - Eleven (11) days following the end of the month |
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.