aokimasaru wrote: Yung Landbank pala hindi na nag-accept ng BIR kapag sole proprietor. So no choice ako nagbayad na lang ako sa munisipyo. Then sabi ng agent yung withholding tax(expanded) monthly daw yung bayad hindi quarterly. Eh yung nagpaupdate ako ng CoR last year dalawang beses ko tinanong sa kanila kung monthly or quarterly yung withholding tax(expanded) sabi naman nila Quarterly daw. Anu ba tong BIR na ito?! Nakakainis na.
One of the intents of the TRAIN Law was to simplify and reduce the number of returns being filed by the taxpayers. Notice that the usual monthly percentage tax was made quarterly. Monthly VAT returns are also scheduled to be eliminated on the Taxable Year 2020.
Filing of witholding taxes was also made quarterly (now via 1601EQ) from the monthly filing (via 1601). It was also the intent of the TRAIN law to simplify the payment and filing of witholding tax returns. However, the Bureau found a loophole in the codal of the tax amendments. The shift from monthly to quarterly was only mentioned for filing and did not include payment. So notice that on the 1st and 2nd month of the quarter, 0619E is being used (which is actually a payment form, not a tax return) and the quarterly return 1601EQ is only prepared at the end of the quarter.
Collection is the primordial concern of the Bureau.