Expanded.docx

QUARTERLY FILING 1st Month of the Quarter – File BIR Form No. 0619E 2nd Month of the Quarter – File BIR Form No. 0619E 3rd Month of the Quarter – File BIR Form No. 1601EQ and QAP On or Before Mar. 1 after the taxable year – File BIR Form No. 1604E

MANNER OF FILING These returns shall be filed through Electronic Bureau of Internal Revenue Forms (eBIRForms) or Electronic Filing and Payment System (eFPS). And shall be paid through eFPS or Authorized Agent Bank (AAB) of the Revenue District Office (RDO) where the taxpayer is registered and conducting business. A taxpayer may file a separate form for the head office and for each branch or place of business/office or a consolidated form for head office and all the branches/offices. In the case of large taxpayers, only one consolidated form is required.

Quarterly Alphalist of Payees (QAP)? This is an alphabetical list of all taxpayers where you withhold expanded withholding taxes (EWT) with. You file this as an attachment to BIR Form No.1601EQ using BIR Alphalist Data Entry and Validation Module which you can download in the website of BIR. After Data Entry and Validation of QAP, you need to email it to [email protected]. After that, you will received email confirmation from the BIR that the report you submit is correct. Print the email confirmation as proof that you filed on time.

PENALTY OF NON-FILING 1. 25%-50% surcharge based on tax unpaid 2. 12% annual interest based on tax unpaid 3. Compromise Penalty P1,000 – 25,000 every time you fail to withhold

Exempted Withholding of Expanded Withholding Tax shall not apply to income payments made to the following: A. National government and its instrumentalities, including provincial, city, or Municipal governments. B. Person enjoying exemption from payment of Income Tax