It’s the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded). It reports all EWT withheld by a business or individual during the quarter.
BIR Form 1601EQ
Those who withhold Creditable Withholding Taxes (Expanded) are required to file their Quarterly Remittance Return using BIR Form 1601EQ. With Taxumo, this can easily be prepared, filed, and paid online.
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About Form 1601EQ
Full Name | Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | January 2019 (ENCS) |
Who must File | This must be filed by Withholding Agents (usually business owners, professionals, or corporations) who make payments to third parties for certain services. Common examples include:
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VAT Threshold | Not Directly Applicable. However, if you are a VAT-registered taxpayer, you are almost always required to be a withholding agent. Even if you are Non-VAT but your gross sales/receipts are significant, the BIR may designate you as a “Top Withholding Agent.” |
Filing Channel | eFPS, eBIRForms, or online tax software providers (TSPs) like Taxumo. |
Deadlines
*Dates above are the Bureau of Internal Revenue’s (BIR) official deadlines. Taxumo sets its deadlines 2-3 days prior to ensure your filings are processed and submitted on time.
Frequently Asked Questions
All withholding agents (individuals or businesses) who withheld Expanded Withholding Tax (EWT) from payments such as professional fees, rentals, commissions, or supplier payments. Filing is due on or before the last day of the month following the end of each quarter.
In Taxumo, just record your payments and withheld taxes. Taxumo will automatically prepare, file, and let you pay your 1601EQ online—no manual forms or attachments needed.
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