BIR 1601-C - Monthly Tax Report

Created by Eugene Gabriel, Modified on Thu, 8 Aug at 10:28 AM by Alaika Dimagiba

BIR Form 1601-C or Monthly Remittance Return of Income Taxes Withheld on Compensation is filed by the Employer who is responsible for deducting and withholding taxes on compensation paid to employees.

Employees (EEs) are deducted every payroll cut-off (Daily, Weekly, Semi-Monthly, or Monthly payroll) for income taxes based on the Bureau of Internal Revenue (BIR) tax table.
Employers (ERs) must remit the Income Tax withheld from employees to BIR monthly.
The return must be filed and paid on or before the 10th day of the following month.
For EFPS filers, the deadline for filing and payment of the return shall be 5 days later than the deadline set above.

Read more the guidelines and instructions here.

1601-C Form Mapping

Let's dive into how this report is mapped in KAMI!

For the Month (MM/YYYY)
Amended Return?
Any Taxes Withheld?
Number of Sheets Attached
ATC (Alphanumeric Tax Code) - Nature of Income Payment

Part I - Background Information
1601-C Field Name	KAMI Mapped Field
6 TIN (Taxpayer Identification Number)	Company or Subsidiaries details
7 RDO Code
8 Withholding Agent's Name
9 Registered Address
9A ZIP Code
10 Contact Number
11 Category of Withholding Agent
12 Email Address
13 Are there payees availing of tax relief under Special Law or International Tax Treaty?
13A If yes specify

Part II - Computation of Tax
14 Total Amount of Compensation Less: Non-Taxable/Exempt Compensation	Basic Salary + All OP types
15 Statutory Minimum Wage for Minimum Wage Earners (MWEs)	Basic salary of employees tagged as Minimum Wage Employee
16 Holiday Pay, Overtime Pay, Night Shift Differential Pay, Hazard Pay (for MWEs only)	All holiday, overtime, night shift pay of MWEs
17 13th Month Pay and Other Benefits	OPs tagged as Bonus in Tax Status
18 De Minimis Benefits	OPs tagged as De Minimis
19 SSS, GSIS, PHIC, HDMF Mandatory Contributions & Union Dues (employee's share only)	All contributions deducted to employee's payslip
20 Other Non-Taxable Compensation (specify)	OPs tagged as None in Tax Status
21 Total Non-Taxable Compensation (Sum of Items 15 to 20)	Sum of Items 15 to 20
22 Total Taxable Compensation (Item 14 Less Item 21)	Item 14 Less Item 21
23 Less: Taxable compensation not subject to withholding tax (for employees, other than MWEs, receiving P250,000 & below for the year)	Sum of all basic salary that is exempt from withholding tax
24 Net Taxable Compensation (Item 22 Less Item 23)	Item 22 Less Item 23
25 Total Taxes Withheld	Sum of taxes deducted for each employees
26 Add/(Less): Adjustment of Taxes Withheld from Previous Month/s (From Part IV-Schedule 1, Item 4)	If applicable
27 Taxes Withheld for Remittance (Sum of Items 25 and 26)	Sum of Items 25 and 26
28 Less: Tax Remitted in Return Previously Filed, if this is an amended return	If applicable
29 Other Remittances Made (specify)	If applicable
30 Total Tax Remittances Made (Sum of Items 28 and 29)	If applicable
31 Tax Still Due/(Over-remittance) (Item 27 less Item 30)	Item 27 less Item 30
Add: Penalties 32 Subcharge	If applicable
33 Interest	If applicable
35 Compromise	If applicable
36 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 31 and 35)	Sum of Items 31 and 35

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