What Is BIR Form 1600? The Monthly Remittance Return for Government VAT and Percentage Tax Withholding

BIR Form 1600 is the Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld — the return government offices, local government units, and government-owned or controlled corporations file to remit the VAT or percentage tax they withheld from private suppliers. It comes in two variants, BIR Form 1600-VT for VAT-registered suppliers and BIR Form 1600-PT for suppliers subject to percentage tax instead, and it is due on the 10th day of the month following the withholding.

This guide covers who files BIR Form 1600, how it differs from the certificate the same government agency issues to its suppliers, and where it fits alongside the income tax withholding already covered for government money payments. For the related certificate and the income tax side of government withholding, see BIR Form 2307 for Government Money Payments.

Who files BIR Form 1600, and why does it only apply to government agencies? #

BIR Form 1600 is filed exclusively by government withholding agents — national government offices, bureaus, and agencies; local government units; and government-owned or controlled corporations (GOCCs) — when they make money payments to private individuals, corporations, or partnerships. This narrow scope is what distinguishes Form 1600 from the private-sector withholding returns covered elsewhere on this site, such as BIR Form 1601-EQ or 0619-E: a private business paying a private supplier never files Form 1600, because the government-specific withholding rule under NIRC Section 114(C) simply does not apply to it.

The rule exists because government agencies are treated as a special class of withholding agent for VAT and percentage tax purposes, on top of the income tax withholding they already perform on the same payments — which is where BIR Form 2307 for Government Money Payments comes in.

BIR Form 1600-VT vs 1600-PT: which variant applies? #

The variant depends on the supplier’s own tax status, not on the government agency’s preference — a VAT-registered supplier triggers 1600-VT, while a supplier subject to percentage tax instead of VAT triggers 1600-PT.

A government agency that pays both types of suppliers in the same month files both variants, each consolidating its own category of withheld tax across every supplier of that type paid during the period.

How does BIR Form 1600 relate to the certificate a supplier receives? #

BIR Form 1600 is the government agency’s own internal remittance to the BIR — it never goes to the supplier. What the supplier actually receives as proof of withholding is BIR Form 2307, per supplier, documenting the specific amount withheld from that supplier’s payments for the period. Under RMC No. 36-2021, the 5% VAT a government agency withholds is treated as creditable rather than final — the supplier uses the BIR Form 2307 it receives to claim that amount as a credit against its own output VAT liability when filing its quarterly VAT return, rather than losing it as a settled final tax.

Worked example: A municipal government pays a VAT-registered construction supplier ₱1,120,000 (VAT-inclusive) for a completed project in June 2026. The municipality withholds 5% creditable VAT (per RMC No. 36-2021) on the payment and separately withholds 1% or 2% creditable income tax depending on whether the supplier is classified as a goods or services provider. Two things happen from there: the municipality includes this withholding in its consolidated BIR Form 1600-VT for June, due July 10, 2026, remitting the VAT withheld across all its VAT-registered suppliers that month — and separately issues the supplier a BIR Form 2307 documenting both the VAT and income tax amounts withheld from that specific payment, which the supplier keeps as its own credit documentation.

When is BIR Form 1600 due? #

A government withholding agent that misses this deadline is subject to the same NIRC Section 248 surcharge and Section 249 interest that apply to other late BIR filings — see BIR Late Filing Penalties for the full penalty structure.

Frequently asked questions #

What is BIR Form 1600 used for? #

BIR Form 1600 is the Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld. Government offices, agencies, instrumentalities, local government units, and government-owned or controlled corporations file it to remit the VAT (Form 1600-VT) or percentage tax (Form 1600-PT) they withheld from money payments made to private suppliers.

Who is required to file BIR Form 1600? #

Only government withholding agents file BIR Form 1600 — national government offices and agencies, local government units, and government-owned or controlled corporations that make money payments to private individuals, corporations, or partnerships. Private businesses do not file this specific return, since they are not the class of withholding agent it covers.

What is the difference between BIR Form 1600 and BIR Form 2307? #

BIR Form 1600 is the government withholding agent’s own remittance return, filed with the BIR to pay over the VAT or percentage tax withheld across all of its suppliers for the month. BIR Form 2307 is the certificate the same government agency issues to each individual supplier as proof that a specific amount of income tax was withheld from that supplier’s payment. One is an internal remittance filing; the other is proof handed to the payee.

When is BIR Form 1600 due? #

BIR Form 1600 and the tax withheld are due on or before the 10th day of the month following the month in which the government agency made the withholding, per the return’s own guidelines and instructions.

Is the VAT a government agency withholds under BIR Form 1600 final or creditable to the supplier? #

Under RMC No. 36-2021, the VAT a government money payment agency withholds is creditable, not final — the supplier applies the amount withheld as a credit against its own output VAT liability, supported by the BIR Form 2307 the agency issues, rather than treating it as a final settlement of tax.

Summary #

BIR Form 1600 is the government withholding agent’s monthly remittance of VAT (1600-VT) or percentage tax (1600-PT) withheld from private suppliers, due the 10th day of the following month — a separate filing from the BIR Form 2307 the same agency issues to each supplier. Only government offices, LGUs, and GOCCs file it; private-sector withholding agents use the returns covered in BIR Form 0619-E vs 1601-C vs 1601-EQ vs 1601-FQ instead.