1600 Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337

This BIR return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337. 2. Payors to non-residents receiving income subject to value-added tax. 3. Payors to VAT registered taxpayers receiving income subject to value-added tax.4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.

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PSIC:
BIR Form No.

Monthly Remittance Return of
Value-Added Tax and Other
Percentage Taxes Withheld

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

1600
September 2005 (ENCS)

Under RAs 1051, 7649 ,8241,8424 and 9337

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
Part I
1 For the Month

2

(MM / YYYY)

5

TIN

8

Withholding Agent's Name

Background Information
Amended Return?
3 No. of Sheets Attached
Yes
No
6 RDO Code
7 Line of Business/
Occupation

4

Any Taxes Withheld?
Yes

No

9 Telephone No.

(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)

10 Registered Address

11 Zip Code

12 Category of Withholding Agent
Private
Government

13 Are there payees availing of tax relief under Special Law or
International Tax Treaty?
Yes
No

Part II
NATURE OF INCOME PAYMENT

If yes, specify

C o m p u t a t I o n o f T a x (Attach additional sheet if necessary)
TAX
ATC
TAX BASE
RATE

14 Total Tax Required to be Withheld and Remitted

14

15

TAX REQUIRED
TO BE WITHHELD

15

Less: Tax Remitted in Return Previously Filed, if this is an amended return

16 Tax Still Due/(Overremittance)
17

16

Add: Penalties
Surcharge

Interest

17A

Compromise

17B

17C

17D

18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)

18

For late filers with overremittance, extend amount of penalties (Item 17D to 18)
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
19

20
President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No.(if applicable)

Part III
Particulars

Treasurer/Assistant Treasurer
(Signature Over Printed Name)

Date of Issuance

Title/Position of Signatory

Date of Expiry

TIN of Signatory

D e t a i l s of P a y m e n t
Date
Number
MM DD
YYYY

Drawee Bank/
Agency

Amount

21 Cash/ Bank 21A

21B

21C

21D

Debit Memo
22 Check 22A

22B

22C

22D

23 Others 23A

23B

23C

23D

Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

Stamp of
Receiving Office/AAB
and Date of Receipt
(RO's Signature/
Bank Teller's Initial)

Schedule I

ALPHANUMERIC TAX CODES
NATURE OF PAYMENT

Tax
Rate

APPLICABLE TO GOVERNMENT WITHHOLDING AGENTS ONLY:
VAT Withholding on Purchase of Goods
5%
VAT Withholding on Purchase of Services
5%
VAT Withholding on Government Public Work Contracts
5%
Tax on carriers and keepers of garages
3%
Franchise Tax on Gas and Water Utilities
2%
Franchise Tax on radio & TV broadcasting companies whose annual
3%
gross receipts do not exceed P10 M & who are not VAT-registered
taxpayers
Tax on life insurance premiums
5%
Tax on Overseas Dispatch, Message or Conversation
10%
from the Philippines
Business Tax on Agents of foreign insurance co.- insurance agents
10%
Business Tax on Agents of foreign insurance co.- owner of
5%
the property
Tax on International Carriers
3%
Tax on Cockpits
18%
Tax on Cabaret, night and day clubs
18%
Tax on Boxing exhibitions
10%
Tax on Professional basketball games
15%
Tax on jai - alai and race tracks
30%
Tax on sale, barter or exchange of stocks listed & traded through
1/2 of 1%
Local Stock Exchange
Tax on shares of stock sold or exchanged through
initial and secondary public offering:
- Not over 25%
4%
- Over 25% but not Exceeding 33 1/3 %
2%
- Over 33 1/3%
1%
Tax on Banks and Non-Bank Financial Intermediaries Performing
Quasi-Banking Functions
A. On interest, commissions and discounts from lending activities
as well as income from financial leasing, on the basis of the
remaining maturities of instrument from which such receipts are derived
- Maturity period is five years or less
5%

ATC
WV 010
WV 020
WV 030
WB 030
WB 040
WB 050
WB 070
WB 090
WB 120
WB 121
WB 130
WB 140
WB 150
WB 160
WB 170
WB 180
WB 200

WB 201
WB 202
WB 203

NATURE OF PAYMENT

Tax
Rate

ATC

- Maturity period is more than five years
1%
WB 303
B. On dividends and equity shares and net income of subsidiaries
0%
WB 102
C. On royalties, rentals of property, real or personal, profits from
7%
WB 103
exchange and all other items treated as gross income under the Code
D. On net trading gains within the taxable year on foreign
7%
WB 104
currency, debt securities, derivatives and other similar
financial instruments
Tax on Other Non-Banks Financial Intermediaries Not Performing
Quasi-Banking Functions
A. On interest, commissions and discounts from lending activities
as well as income from financial leasing, on the basis of the
remaining maturities of instrument from which such receipts are derived
- Maturity period is five years or less
5%
WB 108
- Maturity period is more than five years
1%
WB 109
B. On all other items treated as gross income under the code
5%
WB 110
APPLICABLE TO BOTH GOVERNMENT AND PRIVATE WITHHOLDING AGENTS:
VAT Withholding from non-residents (Government Withholding Agent)
10%
WV 040
VAT Withholding from non-residents (Private Withholding Agent)
10%
WV 050
VAT Withholding on Purchases of Goods (with waiver of privilege to
10%
WV 012
claim input tax credit) (creditable)
VAT Withholding on Purchases of Goods (with waiver of privilege to
10%
WV 014
claim input tax credit) (final)
VAT Withholding on Purchases of Services (with waiver of privilege to
10%
WV 022
claim input tax credit) (creditable)
VAT Withholding on Purchases of Services (with waiver of privilege to
10%
WV 024
claim input tax credit) (final)
Persons Exempt from VAT under Sec. 109v (creditable)-Government
3%
WB 080
Withholding Agent
Persons Exempt from VAT under Sec. 109v (creditable)-Private
3%
WB 082
Withholding Agent
Persons Exempt from VAT under Sec. 109v (final)

WB 301

BIR FORM NO. 1600 - MONTHLY REMITTANCE RETURN OF VALUE-ADDED TAX AND OTHER PERCENTAGE TAXES WITHHELD
GUIDELINES AND INSTRUCTIONS

3%

WB 084

Who Shall File
This return shall be filed in triplicate by the following:
1)
All government offices, bureaus, agencies or instrumentalities, local government units,
government owned and controlled corporation on money payments made to private
individuals, corporations, partnerships, associations and other juridical/artificial entities as
required under RA Nos. 1051, 7649, 8241, 8424 and 9337.
2)
Payors to non-residents receiving income subject to value-added tax.
3)
Payors to VAT registered taxpayers receiving income subject to value-added tax.
4)
Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax
Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the
withholding and remittance of the same by the withholding agent-payor which option is
manifested by filing the “Notice of Availment of the Option to Pay the Tax through the
Withholding Process”, copy-furnished the withholding agent-payor and the Revenue
District Offices of both the payor and payee.
Treasurers of local government units, Treasurer/Chief Accountant of Government Agencies
and Instrumentalities and Government-Owned and Controlled Corporations (GOCCs), or any
person holding similar position and performing similar function, as withholding agents, shall
deduct and withhold the prescribed creditable value-added tax and other percentage taxes before
making any payment to the seller of goods and services.
Where the government office referred to in the preceding paragraph has regional offices,
branches or units, the withholding of the creditable VAT/other percentage taxes and the remittance
therefor may be done on a decentralized basis. As such, the treasurer or the chief accountant or
any person holding similar position in said regional office, branch or unit shall deduct and
withhold the creditable VAT/other percentage taxes before making any payment to the seller of
goods and services.
When and Where to File and Remit
The return shall be filed and the tax paid on or before the tenth (10th) day of the month
following the month in which withholding was made.
The return shall be filed and the tax paid with the Authorized Agent Bank (AAB) of the
Revenue District Office having jurisdiction over the withholding agent’s place of business/office.
In places where there are no Authorized Agent Banks, the return shall be filed and the tax paid
with the Revenue Collection Officer or the duly Authorized City or Municipal Treasurer within the
Revenue District where the withholding agent's place of business/office is located, who will issue a
Revenue Official Receipt (BIR Form No. 2524) therefor.
Where the return is filed with an AAB, taxpayer must accomplish and submit BIRprescribed deposit slip, which the bank teller shall machine validate as evidence that payment was
received by the AAB. The AAB receiving the tax return shall stamp mark the word “Received” on
the return and also machine validate the return as proof of filing the return and payment of the tax
by the taxpayer, respectively. The machine validation shall reflect the date of payment, amount
paid and transactions code, the name of the bank, branch code, teller’s code and teller’s initial.
Bank debit memo number and date should be indicated in the return for taxpayers paying under the
bank debit system.
A taxpayer may file a separate return for the head office and for each branch or place of
business/office or a consolidated return for the head office and all the branches/offices, except in
the case of large taxpayers where only one consolidated return is required.
For Electronic Filing and Payment System (EFPS) Taxpayer
The deadline for electronically filing the return and paying the tax due thereon shall be in
accordance with the provisions of existing applicable revenue issuances.
Penalties
There shall be imposed and collected as part of the tax:
1.
A surcharge of twenty five percent (25%) for each of the following violations:
a.
Failure to file any return and pay the amount of tax or installment due on or
before the due date;
b.
Unless otherwise authorized by the Commissioner, filing a return with a
person or office other than those with whom it is required to be filed;
c.
Failure to pay the full or part of the amount of tax shown on the return, or the
full amount of tax due for which no return is required to be filed on or before
the due date;
d.
Failure to pay the deficiency tax within the time prescribed for its payment in
the notice of assessment.
2.
A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment
has been made on the basis of such return before the discovery of the falsity or fraud, for
each of the following violations:
a.
Willful neglect to file the return within the period prescribed by the Code or by
rules and regulations; or
b.
In case a false or fraudulent return is willfully made.

3.

Interest at the rate of twenty percent (20%) per annum, on any unpaid amount of tax, from
the date prescribed for the payment until the amount is fully paid.
4.
Compromise penalty.
Violation of Withholding Tax Provisions
Any person required to withhold, account for, and remit any tax imposed by the National
Internal Revenue Code or who willfully fails to withhold such tax, or account for and remit such
tax, or aids or abets in any manner to evade any such tax or the payment thereof, shall, in addition
to other penalties provided for under this Law, be liable upon conviction to a penalty equal to the
total amount of the tax not withheld, or not accounted for and remitted.
Any person required under the National Internal Revenue Code or by rules and regulations
promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and
accurate information, who willfully fails to pay such tax, make such return, keep such record, or
supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess
taxes withheld on compensation, at the time or times required by law or rules and regulations shall,
in addition to the other penalties provided by law, upon conviction thereof, be punished by a fine
of not less than ten thousand pesos (P 10,000.00) and suffer imprisonment of not less than one (1)
=
year but not more than ten (10) years.
Every officer or employee of the Government of the Republic of the Philippines or any of its
agencies and instrumentalities, its political subdivisions, as well as government-owned or
controlled corporations, including the Bangko Sentral ng Pilipinas, who, under the provisions of
the Code, as amended, or regulations promulgated thereunder, is charged with the duty to deduct
and withhold any internal revenue tax and to remit the same in accordance with the provisions of
the Tax Code, as amended, and other laws is guilty of any offense herein below specified shall
upon conviction of each act or omission, be fined in a sum not less than five thousand pesos (P
=
5,000) but not more than fifty thousand pesos (P 50,000) or imprisoned for a term of not less
=
than six (6) months and one day but not more than two (2) years, or both:
a)
Those who fail or cause the failure to deduct and withhold any internal revenue
tax under any of the withholding tax laws and implementing regulations;
b)
Those who fail or cause the failure to remit taxes deducted and withheld within
the time prescribed by law, and implementing regulations; and
c)
Those who fail or cause the failure to file a return or statement within the time
prescribed, or render or furnish a false or fraudulent return or statement
required under the withholding tax laws and regulations.
If the withholding agent is the Government or any of its agencies, political subdivisions or
instrumentalities, or a government-owned or controlled corporation, the employee thereof
responsible for the withholding and remittance of tax shall be personally liable for the additions
to the tax prescribed by the National Internal Revenue Code.
Attachment Required
§ Alphabetical list of payees using the format prescribed in page 3 (if the same cannot
be accommodated in the return);
§ Authorization letter, if return is filed by the authorized representative;
§ Certificate of Tax Treaty Relief, if applicable;
§ Proof of payment and the return previously filed, for amended return
Note: All background information must be properly filled up.
§ All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the
following information:
A. For CPAs and others (individual practitioners and members of GPPs);
a.1 Taxpayer Identification Number (TIN); and
a.2 Certificate of Accreditation Number, Date of Issuance, and Date of Expiry.
B. For members of the Philippine Bar (individual practitioners, members of GPPs);
b.1 Taxpayer Identification Number (TIN); and
b.2 Attorney’s Roll number or Accreditation Number, if any.
§ Box No. 1 refers to transaction period and not the date of filing this return.
§ The last 3 digits of the 12-digit TIN refers to the branch code.
§ TIN = Taxpayer Identification Number
§ In case of Large Taxpayer filing consolidated return, an accompanying schedule shall
be attached with the following information:
A. Month covered;
B. Name and addresses of Head Office and branches/units; and
C.
Amount of withholding taxes to be remitted.
ENCS

ALPHABETICAL LIST OF PAYEES
Page ___ of ___
FOR THE MONTH OF :

WITHHOLDING AGENT TIN :

WITHHOLDING AGENT NAME : _______________________________

( MM/YYYY)

Schedule II
SEQ
NO.
(1)

Total

TIN
(2)

ALPHABETICAL LIST OF PAYEES FROM WHOM TAXES WERE WITHHELD (Attach additional sheet/s, if necessary)
PAYEE DETAILS
INCOME PAYMENT / TAX WITHHELD DETAILS
INDIVIDUAL / CORPORATION
NATURE OF PAYMENT
AMOUNT
ATC
(3)
(4)
(5)
(6)
(LAST NAME, FIRST NAME,
MIDDLE NAME FOR INDIVIDUALS
OR REGISTERED NAME
FOR NON-INDIVIDUALS)

*

TAX
RATE
(7)

TAX REQUIRED
TO BE WITHHELD
(8)

P