How to File BIR Form 1601-EQ in Philippines?

By: Hergie Anne C. De Guzman, CPA

After the filing of the monthly Expanded Withholding Tax (EWT) returns for the first two month of the quarter, taxpayers should also prepare for the quarterly filing of the BIR Form 1601-EQ covering the entire quarter or 3 months. The return is also known as the Quarterly Remittance Return of Creditable Income Taxes Withheld which was introduced last 2018 through RMC No. 27-2018 dated December 18, 2019. It is a declaration of the quarterly withheld taxes from each income payment subject to EWT. 

What are the covered transactions?

In order to know if a certain transaction is subject to EWT, we need to identify the nature of the expense. Common transactions subject to EWT with the applicable tax rates and Alphanumeric Tax Codes are as follows:

Income PaymentEWT RateATC
Rent5%WI100 – for individualWC100 – for non-individual
Professional Fees5%/10%/15%WI010/WI011 – for individualWC010/WC011 – for non-individual
Contractors and Subcontractors2%WI120 – for individualWC120 – for non-individual
Regular Supplier of Goods1%WI158 – for individualWC158 – for non-individual
Regular Supplier of Services 2%WI160 – for individualWC160 – for non-individual

Please read How to File BIR Form 0619-E for a detailed discussion of the covered transactions.

How to file BIR Form 1601-EQ

Assuming that you wish to file for the Quarter 2 EWT return of the calendar year 2020, you have to follow the following steps in filing:

  1. Log in to the Company’s eFPS account or through eBIR Forms (latest version is v7.6.1 as of writing this article, please check from time to time the BIR’s website for the updated version).
  2. From the drop down selection, select Form – BIR Form 1601-EQ (Quarterly Remittance Form of Creditable Income Taxes Withheld).
  3. Fill-out the fields in the form. Below are the details for each field: 
Field No.Field TitleRemarks
1For the YearSelect applicable reporting year-end. In the example, please select “12/2020”
2QuarterSelect applicable quarter. In the example please select “2nd “
3Amended Form?Specify if filing for the initial return or amended return.
4Any Taxes Withheld?Click “Yes” if there is tax withheld, otherwise select “No”. If “No” is selected, no entries for item 14 will be allowed.
5No. of Sheet/s AttachedAutomatically filled-out.
6Taxpayer Identification No. (TIN)Automatically filled out based on the initial Company details entered in the eBIR system or eFPS.
7RDO CodeAutomatically filled out.
8Withholding Agent’s NameAutomatically filled out – Taxpayer’s Name
Registered Address
Zip Code
Automatically filled out.
10Contact NumberAutomatically filled out.
11Category of Withholding AgentEither private or government withholding agent.
12Email AddressAutomatically filled out. This is the email address where the Tax Return Receipt Confirmation is sent.
13 to 18Computation of TaxAlphanumeric Tax Code (ATC) depends on the nature of income payment
Tax Base – consolidated amount for the quarter
Tax Rate – automatically filled-out based on the ATC selected
Tax Withheld – automatically computed
19Total Taxes Withheld for the QuarterTotal amount of expanded withholding tax withheld during the quarter
20Remittance made in the 1st Month of the QuarterIn the example, Indicate the EWT paid in the April 2020 BIR Form 0619-E.
21Remittance made in the 2nd Month of the QuarterIn the example, Indicate the EWT paid in the May 2020 BIR Form 0619-E.
22Amount Remitted from Previously Filed FormIndicate amount paid from original return, if taxpayer is filing for an amended return.
23Over-remittance from Previous Quarter of the same taxable yearIn the example, indicate the amount of over-remittance from 1st Quarter BIR Form 1601-EQ, if any.
Note: Crediting of EWT over-remittance is only allowed for the same taxable year which means you cannot carry-over 2019 over-remittance in the year 2020.
24Other Payments MadeAny other payments made using BIR Form No. 0605
25Total Remittances MadeAutomatically computed. (Sum of items 20 to 24)
26Tax Still Due/(Over-remittance)Automatically computed. (Total taxes withheld less total remittances made)
PenaltiesAny surcharge, interest and compromise to be paid for late filing. For eFPS, these are automatically computed by the system.

Surcharge – 25% of net amount of remittance
Interest – 12% of net amount of tax * number of days late/360
Compromise – see Annex A of Revenue Memorandum Order (RMO) No. 7-2015 for the compromise table
31Total Amount Still Due/(Over-remittance)Automatically computed.
Over-remittance can be used as follows:
Apply for refund
Apply for Tax Credit Certificate
Carry-over to the next quarter of the same taxable year
The option should be signified in the quarterly return.



Cash/Bank Debit Memo


Tax Debit Memo

Payment details such as Drawee Bank/Agency, Number, Date and Amount of Payment.
Normally not accomplished by the taxpayer.
  1. Click “Validate” to check any fields not yet filled-out. Should you wish to edit/revise any data entered, click “Edit”.
  2. Click on “Submit” to proceed with filing of the return.
  3. For eFPS, a Filing Reference Page will appear while for eBIR Form, a pop-up message for successful submission will appear. Print these for your records together with the Tax Return Receipt Confirmation (TRRC) email.
  4. Proceed with the payment through any of the following:
    • For eFPS filers, through eFPS Payment Facilities linked to the company’s online banking system, or,
    • For eBIR-filers or manual filers, payment through Authorized Agent Banks (AABs) under your Revenue District Office’s (RDO) jurisdiction or through electronic payments such as GCash, Paymaya, Land Bank of the Philippines and Union Bank online payment facilities.

Required Attachment

The quarterly compliance for the Quarterly EWT does not end in the filing of BIR Form 1601-EQ. Revenue Regulations (RR) No. 11-2018, an amendment to RR No. 2-1998, prescribes that the quarterly return should be accompanied by the Quarterly Alphalist of Payees (QAP). The QAP is submitted by sending the DAT File generated in the BIR Alphalist Data Entry through BIR eSubmission email. Taxpayers receive a Validation Report which should be the proof of the successful submission of QAP.

Deadline for Filing and Payment

The deadline for filing the return and payment of the EWT due thereon, with the required QAP attachment, is on the last day of the month following the close of the quarter. In the example, the deadline (for the 2nd Quarter 2020 EWT) is on July 31, 2020.

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