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In this YouTube tutorial, the speaker explains how to fill up the BIR Form 1601-C for monthly withholding taxes on compensation. They mention the update to the form in November 2020, adding new items that were not present in the previous version. It is important to have your working paper as a guide for computing withholding taxes. The BIR Form 1601-C is used for remitting taxes withheld from employees, making it essential for employers to understand and complete accurately.