RMC No. 27-2018: Circularizes the new and revised BIR Forms affected by the TRAIN Law

Key points

1. Forms covered. BIR Form Nos. 1601-EQ, 1601-FQ, 1602Q, 1603Q and 1601-C are the new or revised returns listed.
2. How each form is available. Forms 1601-EQ and 1601-FQ come as Manual Return, eBIRForms and eFPS. Forms 1602Q, 1603Q and 1601-C are Manual Returns only.
3. Where to get them. The new Manual Returns can be downloaded and printed from the BIR Forms-Payment/Remittance Form section of the BIR website. Only Forms 1601-EQ and 1601-FQ are in the Offline eBIRForms Package v7 and in the eFPS.
4. Use of the returns. The new returns are used to file and remit the creditable or final income taxes withheld for the quarter. Filing guidelines for manual, eBIRForms and eFPS are in the Circular.