REVENUE MEMORANDUM CIRCULAR NO. 35-2021 issued on March 3, 2021 prescribes the use of the enhanced IR Form No. 1601-FQ [Quarterly Remittance Return of Final Income Taxes Withheld] September 2020 (ENCS), which was revised due to inclusion of additional countries having tax treaties with the Philippines, namely: Mexico, Qatar, Sri Lanka and Turkey

   The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Payment/Remittance Forms Section. However, the newly-revised form is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal
   Revenue Forms (eBIRForms). Thus, eFPS filers shall use the enhanced BIR Form No. 1601-FQ January 2018 (ENCS), which contained the additional countries mentioned above, while eBIRForms filers shall use the manual return in filing and remitting the taxes due thereon, if any, in cases when taxpayer shall avail the tax treaty/ies with the newly-added country/ies.
   Manual filers shall download and print the PDF version of the form, and completely fillout the applicable fields; otherwise, penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the tax due, if any, shall be made thru:

a. Manual Payment
• Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Large Taxpayers Service/Revenue District Office (RDO) where the taxpayer (Head Office of the business establishment) is registered; or
• In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO where the taxpayer (Head Office of the business establishment) is registered using the Mobile Revenue Collection Officer System (MRCOS) facility.
b. Online Payment
• Thru GCash Mobile Payment; or
• Landbank of the Philippines (LBP) Link.Biz Portal – for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or
• DBP Tax Online – for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card; or
• Union Bank Online Web and Mobile Payment Facility – for taxpayers who have account with Union Bank; or
• PESONet through LBP Link.BizPortal – for taxpayers who have account with RCBC and Robinson Bank; or PayMaya Mobile Payment.