RMC No. 13-2020 Annex A - 1600-VT 2018 Guidelines

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Guidelines and Instructions for BIR Form No.

1600-VT (January 2018)


Monthly Remittance Return of Value-Added Tax Withheld
The instructions below are designed to assist taxpayers, or their representatives, 3. Interest at the rate of double the legal interest rate for loans or forbearance
with the preparation of the Monthly Remittance Return of Value-Added Tax. If there of any money in the absence of an express stipulation as set by the
are questions which are not adequately covered, please consult the local BIR office. If Bangko Sentral ng Pilipinas from the date prescribed for remittance until
there appears to be any discrepancies between these instructions and the applicable the amount is fully remitted: Provided, that in no case shall the deficiency
laws and regulations, the laws and regulations take precedence. and the delinquency interest prescribed under Section 249 Subsections (B)
and (C) of the National Internal Revenue Code, as amended, be imposed
Who Shall File simultaneously.

4. Compromise penalty as provided under applicable rules and regulations.


This return shall be filed in triplicate by the following:
1.) All government offices, bureaus, agencies or instrumentalities, local
Violation of Withholding Tax Provisions
government units and government owned or controlled corporations relative to
the money payments made to private individuals, corporations, partnerships,
Any person required to withhold, account for, and remit any tax imposed by
associations and other juridical/artificial entities as required under RA Nos.
the National Internal Revenue Code or who willfully fails to withhold such tax, or
1051, 7649, 8241, 8424, 9337, 9238, 10001, 10378 and 10963.
account for and remit such tax, or aids or abets in any manner to evade any such tax or
the payment thereof, shall, in addition to other penalties provided for under this Law,
2.) Private withholding agents making payments to non-residents subject to VAT. be liable upon conviction to a penalty equal to the total amount of the tax not
withheld, or not accounted for and remitted.
Treasurers of local government units, Treasurer/Chief Accountant of
Government Agencies and Instrumentalities, and Government-Owned or Controlled Any person required under the National Internal Revenue Code or by rules and
Corporations (GOCCs), or any person holding similar position and performing similar regulations promulgated thereunder to pay any tax, file a return, keep any record, or
function, as withholding agents, shall deduct and withhold the prescribed creditable supply correct and accurate information, who willfully fails to pay such tax, file such
value-added tax and other percentage taxes before making any payment to the seller of return, keep such record, or supply such correct and accurate information, or withhold
goods and services. or remit taxes withheld, or refund excess taxes withheld on compensation, at the time
or times required by law or rules and regulations shall, in addition to the other
Where the government office referred to in the preceding paragraph has regional penalties provided by law, upon conviction thereof, be punished by a fine of not less
offices, branches or units, the withholding of the creditable VAT/other percentage than ten thousand pesos (P10,000.00) and suffer imprisonment of not less than one (1)
taxes and the remittance therefor may be done on a decentralized basis. As such, the year but not more than ten (10) years.
treasurer or the chief accountant or any person holding similar position in said
regional office, branch or unit shall deduct and withhold the creditable VAT/other Every officer or employee of the Government of the Republic of the Philippines
percentage taxes before making any payment to the seller of goods and services. or any of its agencies and instrumentalities, its political subdivisions, as well as
government-owned or controlled corporations, including the Bangko Sentral ng
When and Where to File and Pay Pilipinas, who, under the provisions of the Code, as amended, or regulations
promulgated thereunder, is charged with the duty to deduct and withhold any internal
The withholding tax remittance return shall be filed and the tax paid on or revenue tax and to remit the same in accordance with the provisions of the Tax Code,
before the tenth (10th) day of the month following the month in which withholding as amended, and other laws and who is found guilty of any offense herein below
was made. specified, shall upon conviction of each act or omission, be fined in a sum not less
than five thousand pesos (P5,000) but not more than fifty thousand pesos
Provided, however, that with respect to non-large and large taxpayers who shall (P50,000) or imprisoned for a term of not less than six (6) months and one day but not
file through the Electronic Filing and Payment System (EFPS), the deadline for more than two (2) years, or both.
electronically filing the return and paying the taxes due thereon shall be in accordance
with the provisions of existing applicable revenue issuances. a) Those who fail or cause the failure to deduct and withhold any internal
revenue tax under any of the withholding tax laws and implementing
The return shall be filed and the tax paid with the Authorized Agent Bank regulations;
(AAB) of the Revenue District Office (RDO) having jurisdiction over the
Withholding Agent’s place of business/office. In places where there are no AABs, the b) Those who fail or cause the failure to remit taxes deducted and withheld
return shall be filed and the tax paid with the Revenue Collection Officer (RCO) of within the time prescribed by law, and implementing regulations; and
the RDO having jurisdiction over the Withholding Agent’s place of business/office,
who will issue an Electronic Revenue Official Receipt (eROR) therefor. c) Those who fail or cause the failure to file a return or statement within the
time prescribed, or render or furnish a false or fraudulent return or
When the return is filed with an AAB, taxpayer must accomplish and submit statement required under the withholding tax laws and regulations.
BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence
that payment was received by the AAB. The AAB receiving the tax return shall stamp If the withholding agent is the Government or any of its agencies, political
mark the word “Received” on the return and also machine validate the return as proof subdivisions or instrumentalities, or a government-owned or controlled corporation,
of filing the return and payment of the tax by the taxpayer, respectively. The machine the employee thereof responsible for the withholding and remittance of tax shall be
validation shall reflect the date of payment, amount paid and transactions code, the personally liable for the additions to the tax prescribed by the National Internal
name of the bank, branch code, teller’s code and teller’s initial. Bank debit memo Revenue Code.
number and date should be indicated in the return for taxpayers paying under the bank
debit system. REQUIRED ATTACHMENTS:
Payments may also be made thru the epayment channels of AABs thru either 1. Monthly Alphabetical list of payees (MAP) (submitted thru
their online facility, credit/debit/prepaid cards, and mobile payments. [email protected])
2. Acknowledgment Receipt/Validation Successful message as proof of submission
A taxpayer may file a separate return for the head office and for each branch or of Monthly Alphabetical list of payees (MAP) thru Electronic attachment for eFPS
place of business/office or a consolidated return for the head office and all the or email to [email protected]
branches/offices. In the case of large taxpayers only one consolidated return is 3. Authorization letter, if return is filed by an authorized representative.
required. 4. Certificate of Tax Treaty Relief, if applicable
5. For amended return, proof of payment and the return previously filed, if applicable
Penalties
Note: All background information must be properly filled out.
There shall be imposed and collected as part of the tax:
1. A surcharge of twenty-five percent (25%) for the following violations:  The last 5 digits of the 14-digit TIN refers to the branch code
a. Failure to file any return and pay the amount of tax due on or before  All returns filed by an accredited tax agent on behalf of a taxpayer shall bear
the due date; the following information:
b. Filing a return with a person or office other than those with whom it is A. For Individual (CPAs, members of GPPs, and others)
required to be filed, unless otherwise authorized by the Commissioner; a.1 Taxpayer Identification Number (TIN); and
c. Failure to pay the full or part of the amount of tax shown on the return, a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
or the full amount of tax due for which no return is required to be filed B. For members of the Philippine Bar (Lawyers)
on or before the due date; b.1 Taxpayer Identification Number (TIN);
d. Failure to pay the deficiency tax within the time prescribed for its b.2 Attorney’s Roll Number;
remittance in the notice of assessment. b.3 Mandatory Continuing Legal Education (MCLE)
Compliance Number; and
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.
case any payment has been made on the basis of such return before the
discovery of the falsity or fraud, for each of the following violations:
a. Willful neglect to file the return within the period prescribed by the
Code or by rules and regulations; or
ENCS
b. A false or fraudulent return is willfully made.

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