Summary
RMC No. 35-2021 prescribes the use of the enhanced BIR Form No. 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld), September 2020 (ENCS), revised to add tax treaty countries.
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Key points
- What changed. The form now includes additional countries with tax treaties with the Philippines: Mexico, Qatar, Sri Lanka and Turkey. The revised manual return is on the BIR website under the BIR Forms-Payment/Remittance Forms section.
- eFPS and eBIRForms filers. The revised form is not yet in eFPS or eBIRForms. eFPS filers use the enhanced BIR Form No. 1601-FQ January 2018 (ENCS), which has the added countries, and eBIRForms filers use the manual return when availing of a treaty with a newly-added country.
- Manual filers. They download and print the PDF and fill out all applicable fields completely. Otherwise penalties under Sec. 250 of the Tax Code, as amended, are imposed.
- Payment channels. Manual payment is at an Authorized Agent Bank where the Head Office is registered, or with the Revenue Collection Officer through the MRCOS where there is no AAB. Online options are GCash, PayMaya, Landbank Link.Biz Portal, DBP Tax Online, Union Bank Online and PESONet through LBP Link.BizPortal for RCBC and Robinson Bank account holders.
Who is affected
- Withholding agents remitting final income taxes withheld
- Taxpayers availing of tax treaties with Mexico, Qatar, Sri Lanka or Turkey
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.