1.3 Key Reporting Requirements And Deadlines

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Reporting requirements	Details and deadlines
BIR Form 1601-C*	– monthly remittance returns of income tax withheld on compensation – must be filed in triplicate – if filed manually via eBIRForms (1.2), then the deadline is by the 10th of the month following the month of withholding – if filed via eFPS (1.2), then the deadline is between the 11th and 15th day of the month following the month of withholding. This depends on the group to which the employer is allocated – for details of groups, see Revenue Regulations RR No 26-2002
BIR Form 1604-C and BIR 1604-F	– BIR 1604-C is annual information return of income taxes withheld on compensation – BIR 1604-F is annual information return of final withholding taxes – due by 31 January of the year following the calendar year in which the compensation payment and other income payments were paid or accrued – can be filed manually via eBIRForms or electronically via eFPS system (1.2) – often referred to as an 'alphalist' of payees, as employees subject to withholding