BIR Form 1601-EQ is a quarterly remittance return prescribed by the Bureau of Internal Revenue that withholding agents use to report and remit creditable income taxes withheld under the expanded withholding tax system.

This form consolidates all expanded withholding taxes collected during a quarter from payments made to suppliers, contractors, professionals, and other income recipients. The form serves as the official record of tax remittance to the BIR and supports the BIR Form 2307 certificates issued to payees.

Core Features

BIR Form 1601-EQ captures the following data:

Total taxes withheld during the quarter
Breakdown by withholding tax category
Adjustments for over or under-remittance from previous quarters
Summary of monthly BIR Form 0619-E remittances
Taxpayer identification and registration details

Who Must File

You must file BIR Form 1601-EQ if you are:

A corporation or partnership that withholds taxes on payments to suppliers
A real estate brokerage that withholds taxes on commission payments to agents
A government office or agency making taxable payments
Any withholding agent required to withhold creditable withholding tax under Revenue Regulations

In the Philippine real estate industry, realty hubs and brokerages commonly file this form when paying commissions to PRC-licensed brokers and salespersons.

Filing Deadlines

The deadline for filing BIR Form 1601-EQ falls on the last day of the month following each quarter:

Q1 (January–March): April 30
Q2 (April–June): July 31
Q3 (July–September): October 31
Q4 (October–December): January 31 of the following year

If the deadline falls on a weekend or holiday, filing moves to the next business day.

How to File

You can file BIR Form 1601-EQ through these channels:

Electronic Filing and Payment System (eFPS): Mandatory for large taxpayers and eFPS-enrolled entities
eBIRForms: Offline software with online submission capability
Manual filing: Paper forms submitted at authorized agent banks (for non-eFPS filers)

We recommend using eFPS for faster processing and automatic payment integration.

Use Cases

Real estate brokerages use BIR Form 1601-EQ to:

Report quarterly withholding taxes on agent commissions
Document taxes withheld from professional service fees
Support annual reconciliation through BIR Form 1604-E
Provide audit trail for BIR tax reports

Integration

If you manage tax compliance through real estate software, look for systems that automate the generation of 1601-EQ supporting schedules. iRealtee's BIR Tax Reports feature consolidates withholding tax data from commission payments and exports files compatible with eFPS upload, reducing manual data entry and filing errors.

BIR Form 0619-E – Monthly expanded withholding tax remittance
BIR Form 2307 – Certificate of creditable tax withheld
Withholding Tax – Income tax deducted at source
Electronic Filing and Payment System – BIR's online tax filing platform
BIR Tax Reports – Consolidated tax reporting feature

BIR Form 1601-EQ