BIR and 1601E

form 1601E is a Creditable Tax Withheld tax return which is usually submitted if you’re leasing a unit/ property and, if in my case, hired an accountant who withholds 5% of the retainer fee.

usually submitted on the 10th of the succeeding month, there’s no hassle involving the transaction, really. just your usual payment at a bank and have the form stamped.

now, my brother owns the property where he does business. but since his COR states that he has to file the 1601E, he does, and just puts in No Payment in every return every month. 

it’s been like that for several years now, still a no-hassle stamping of the form at the RDO. there was an update once, when BIR dictated the presentation of a copy of the COR during the stamping, which is fine.

today, being the 10th of the month, our staff went her usual way of going to the RDO. then she texted that BIR’s also asking, aside from the COR copy, a vicinity map or TCT, showing ownership, and a letter from the business owner, stating that he has a No Payment 1601E for stamping. 

i usually have no qualms regarding the policy-making of BIR [especially about the recent change of all OR booklets], but I do hope they could send out a text message or email [the revenue collection’s high, right? then maybe they could do some additional service like that to the taxpayers] to inform and to give ample time to prepare the documents needed.



2 thoughts on “BIR and 1601E

  1. Hi Ma’am/Sir,

    Just want to ask if this still applies nowadays. We owned the property where we does our business , since we have no rental fee we assume that we longer have to file 1601E, and our accountant did not advised us to do so. Reading your post gave me a fear that we will be fined because of this.


    1. Hi! It no longer applies to you since you own the property.
      You can always ask your accountant or check the BIR website for any concerns you may have regarding rental taxes. Thanks!


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