1604 Cf Form PDF Details

The 1604 Cf form, a crucial document for employers within the Philippines, serves as the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes. Required by the Bureau of Internal Revenue (BIR), it outlines the obligation for every withholding agent or employer, be it an individual entity, partnership, corporation, or government body, to report income payments subject to withholding taxes. This comprehensive form, filled out meticulously to report compensations paid and the taxes withheld within the calendar year, is not just a reflection of compliance but an orchestrated effort towards transparent and responsible fiscal management. It encompasses various schedules for detailed reporting, including a summary of remittances, an alphabetical list of employees or payees, and indication of overwithholding or overremittance adjustments, among others. The form mandates attention to transaction periods, specific tax identification numbers (TINs), and adherence to submission deadlines, typically by January 31st of the following year. The penalties for non-compliance underscore the importance of the form in maintaining the integrity of the tax system, highlighting both the procedural and ethical responsibility of the filing entities. Employers are prompted to accurately capture the nuances of employee compensation, including fringe benefits and tax-exempt income, ensuring a thorough documentation process. This meticulous documentation is pivotal not only for regulatory compliance but also for affording transparency to employees about their tax liabilities and remittances, reinforcing the intertwined roles of businesses and government in fostering a conscientious tax environment.

QuestionAnswer
Form Name1604 Cf Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other names1604cf form 2020, bir online form, how to file 1604cf alphalist, bir form no 1604 cf

Form Preview Example

(To be filled up by the BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DLN:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PSOC:

PSIC:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Information Return

BIR Form No.

 

 

 

 

 

Republika ng Pilipinas

 

 

 

 

 

 

 

1604-CF

 

 

 

 

 

 

 

 

 

 

 

of Income Taxes Withheld on

 

 

 

 

 

Kagawaran ng Pananalapi

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kawanihan ng Rentas Internas

 

 

 

 

July 1999 (ENCS)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Compensation and Final Withholding Taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.

 

 

 

 

 

 

 

 

 

1

For the Year

 

 

 

 

 

 

 

 

 

2 Amended Return?

 

 

 

 

 

 

3 No of Sheets Attached

 

 

 

 

 

(YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I

 

 

B a c k g r o u n d I n f o r m a t i o n

 

 

 

 

 

4

TIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 RDO Code

 

6 Line of Business/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Withholding Agent's Name (Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individual 8 Telephone No.

9

Registered Address

10 Zip Code

11In case of overwithholding/overremittance after the year-end adjustment on compensati If yes, specify

have you released the refunds to your employees?

 

Yes

 

No

 

 

the date of refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12 Total Amount of Overremittance on

 

 

 

 

13 Month of First Crediting

of

 

 

14 Category of Withholding Agent

Tax Withheld under compensation

 

 

 

 

 

 

Overremittance

 

 

 

 

 

Private

 

 

Government

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part II

 

 

S u m m a r y

o f R e m i t t a n c e s

 

 

 

 

 

 

 

 

Schedule 1

 

R e m i t t a n c e

p e r B I R F o r m N o. 1601-C

 

 

 

 

 

 

 

 

MONTH

DATE OF

NAME OF BANK/BANK CODE/

TAXES WI THHELD

ADJUSTMENT

 

 

PENALTI ES

 

TOTAL AMOUNT

REMITTANCE

ROR NO., IF ANY

 

 

 

 

REMITTED

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

TOTAL

Schedule 2

R e m i t t a n c e p e r

B I R F o r m N o. 1601-F

 

DATE OF

NAME OF BANK/BANK CODE/

TAXES

PENALTI ES

TOTAL AMOUNT

MONTH

 

 

 

REMITTANCE

ROR NO., IF ANY

WITHHELD

 

REMITTED

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

TOTAL

Schedule 3

R e m i t t a n c e

p e r

B I R

F o r m

N o. 1602

 

QUARTER

DATE OF

NAME OF BANK/BANK CODE

 

TAXES

 

 

PENALTI ES

 

TOTAL AMOUNT

 

 

 

WITHHELD

 

 

 

REMITTED

 

REMITTANC

ROR NO., IF ANY

 

 

 

 

 

 

1ST QTR

 

 

 

 

 

 

 

 

 

 

 

2ND QTR

 

 

 

 

 

 

 

 

 

 

 

3RD QTR

 

 

 

 

 

 

 

 

 

 

 

4TH QTR

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

 

 

 

 

 

 

 

 

 

Schedule 4

R e m i t t a n c e

p e r

B I R

F o r m

N o. 1603

 

QUARTER

DATE OF

NAME OF BANK/BANK CODE

 

TAXES

 

 

PENALTI ES

 

TOTAL AMOUNT

 

 

 

 

 

 

 

 

 

 

REMITTANC

ROR NO., IF ANY

 

WITHHELD

 

 

 

 

 

REMITTED

1ST QTR

 

 

 

 

 

 

 

 

 

 

 

2ND QTR

 

 

 

 

 

 

 

 

 

 

 

3RD QTR

 

 

 

 

 

 

 

 

 

 

 

4TH QTR

 

 

 

 

 

 

 

 

 

 

 

TOTAL

I declare, under the penalties of perjury that this return has been made in good faith, verified by meStamp of Receiving Office and

best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Re

Code, as amended, and the regulations issued under authority thereof.

1516

 

 

 

 

 

 

 

T

axpayer/Authorized Agent Signature over Printed

Name

Title/Position of Signator

y

 

 

 

 

 

 

 

Date of Receipt

 

 

 

 

 

 

BIR Form 1604-CF (ENCS) - PAGE 2

 

Part III

Alphabetical List of Employees/ Payees from whom Taxes were Withheld (format only)

 

Schedule 5

ALPHALIST OF PAYEES SUBJECT TO FINAL WITHHOLDING TAX (Reported Under Form 2306)

 

SEQ

Taxpaye

NAME OF PAYEES

ADDRESS OF * STATUS

ATC

NATURE OF INCOME

AMOUNT OF

RATE AMOUNT OF TAX

NO. Identificati(Last Name, First Name,

PAYEES

(As to residence/

PAYMENT

INCOME

OF

WITHHELD

 

NUMBER (TI Middle Name for Individuals,

 

Nationality)

 

(Refer to BIR Form No. 1601-

PAYMENT

TAX

(Not Creditable)

 

complete name for Non - individuals)

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

 

 

 

 

 

P

 

P

 

Total

 

 

 

 

 

 

 

 

 

P

 

 

 

 

 

 

 

Schedule 6 ALPHALIST OF EMPLOYEES OTHER THAN RANK AND FILE WHO WERE GIVEN FRINGE BENEFITS DURING THE YEAR (Reported

SEQ

Taxpayer

NAME

OF EMPLOYEES

 

ATC

AMOUNT OF

GROSSED - UP

AMOUNT OF

NO.

Identification

 

 

 

 

 

 

FRINGE BENEFIT

MONETARY

TAX WITHHELD

 

Number (TIN)

Last Name

 

First Name

Middle Name

 

 

VALUE

(NOT CREDITABLE)

(1)

(2)

(3a)

 

(3b)

(3c)

 

(4)

(5)

(6)

(7)

 

 

 

 

 

 

 

P

 

P

P

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

P

P

P

*A - Citizens of the Philippine B - Resident Alien Individuals C - Non-resident Alien Engaged in Business D - Non resident Alien not Engaged in Business

E - Domestic Corporation F - Resident Foreign Corp. G - Non-resident Foreign Corp.

H - Alien employees of oil exploration service contractors and subcontractors, offshore banking units and regional or area headquarters of multinational co

BIR Form No. 1604-CF (ENCS)-PAGE 3

ALPHABETICAL LIST OF EMPLOYEES/PAYEES FROM WHOM TAXES WERE WITHHELD (FORMAT ONLY)

Schedule 7.1

ALPHALIST OF EMPLOYEES TERMINATED BEFORE DECEMBER 31 (Reported Under BIR Form 2316)

 

(Use the same format as in Schedule 7.3 but prepare a separate column (before Gross Compensation) for inclusive date of employment.

 

The annualized method should have been applied in computing the tax due from the employee upon termination of the employment contract.)

Schedule 7ALPHALIST.2

OF EMPLOYEES WHOSE COMPENSATION INCOME ARE EXEMPT FROM WITHHOLDING TAX BUT SUBJECT TO INCOME TAX (Reported Under BIR Form 2316)

 

 

SEQ

NO

(1)

TAXPAYER

IDENTIFICATION

NUMBER

(2)

NAME OF EMPLOYEES

 

 

(4) GROSS COMPENSATION INCOME

 

 

 

Last

First

Middle

 

NON - TAXABLE

 

TAXABLE

Amount of

Premium paid

Name

Name

Name

13th Month Pay

SSS,GSIS,PHIC, & Pag - ibig

Other Forms

Salaries & Other Forms

Exemption

on health and/or

 

 

 

& Other Benefits

Contributions, and Union Dues

of Compensation

of Compensation

 

Hospital

(3a)

(3b)

(3c)

4(a)

4(b)

4(c)

4(d)

( 5)

Insurance (6)

TOTALS P

P

P

P

P

Schedule 7.3

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR (Reported Under BIR Form 2316)

 

 

SEQ

NO

(1)

TAXPAYER

IDENTIFICATION

NUMBER

(2)

NAME OF EMPLOYEES

 

 

(4) GROSS COMPENSATION INCOME

 

Last

First

Middle

 

NON - TAXABLE

 

 

TAXABLE

Name

Name

Name

13th Month Pay

SSS,GSIS,PHIC, & Pag - ibig

Salaries & Other Forms

13th Month Pay

Salaries & Other Forms

 

 

 

& Other Benefits

Contributions, and Union Dues

of Compensation

& Other Benefits

of Compensation

(3a)

(3b)

(3c)

4(a)

4(b)

4(c)

4(d)

4(e)

TOTALS P

P

P

P

P

Schedule 7.3 (continuation)

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR

 

 

AMOUNT OF EXEMPTION

(5)

Premium Paid on

Health and/or Hospital Insurance

(6)

TAX DUE

(JAN. -DEC.)

(7)

TAX WITHHELD (JAN. - NOV.)

(8)

YEAR - END ADJUSTMENT (9a or 9b)

AMOUNT WITHHELD

OVER WITHHELD TAX

AND PAID FOR

REFUNDED TO

IN DECEMBER

EMPLOYEE

(9a) = (7) - (8)

(9b)=(8) - (7)

AMOUNT OF TAX

WITHHELD

AS ADJUSTED

(to be reflected in BIR Form 2316) (10)=(8+9a) or (8-9b)

P

P

P

P

P

P

P

Schedule 7.4

 

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR

(Reported Under Form 2316)

 

 

 

SEQ

TAXPAYER

NAME OF EMPLOYEES

 

 

 

 

GROSS COMPENSATION INCOME

 

 

 

 

NO

DENTIFICATION

 

 

 

 

PREVIOUS EMPLOYER

 

 

 

 

 

PRESENT EMPLOYER

 

NUMBER

Last

First

Middle

 

 

NON - TAXABLE

 

TAXABLE

 

 

NON - TAXABLE

 

 

 

Name

Name

Name

13th Month Pay

SALARIES &

SSS,GSIS,PHIC &

13th Month Pay

SALARIES &

 

Total Taxable

13th Month Pay

 

SALARIES &

SSS,GSIS,PHIC &

 

 

 

 

 

& Other

 

OTHER FORMS Pag - ibig Contributions

& Other

OTHER FORMS (Previous Employer

& Other

 

OTHER FORMS

Pag - ibig Contributions,

 

 

 

 

 

Benefits

OF COMPENSATIO

and Union Dues

Benefits

OF COMP

 

Benefits

 

OF COMP.

and Union Dues

(1)

(2)

(3a)

(3b)

(3c)

(4a)

 

(4b)

(4c)

(4d)

(4e)

(4f = 4d + 4e)

(4g)

 

(4h)

(4i)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTALS P

P

P

P

P

P

P

P

P

Schedule 7.4 (continuation)

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR

 

 

PRESENT EMPLOYER

Total Taxable

TAXABLE

(Previous & Presen

13th Month Pay

SALARIES &

Employers )

& Other

OTHER FORMS

Benefits

OF COMP.

 

(4j)

(4k)

(4l = 4f + 4j + 4k)

AMOUNT

Premium paid on

OF

Health and/or

EXEMPTION

Hospital

 

Insurance

(5)

(6)

TAX

DUE

(JAN. - DEC.)

(7)

TAX WITHHELD (JAN. - NOV.)

PREVIOUS PRESENT EMPLOYER EMPLOYER

(8a)

(8b)

YEAR - END ADJUSTMENT (9a or 9b)

AMOUNT W/HELDOVER WITHHELD TA

& PAID FOR

REFUNDED TO

IN DECEMBER

EMPLOYEE

(9a)=(7)-(8a+8b)

(9b)=(8a+8b)-(7)

AMOUNT OF TAX

WITHHELD

AS ADJUSTED

(To be reflected in Form 2316 issued

by the present employer )

(10)=(8b+9a) or (8b-9b)

P

P

P

P

P

P

P

P

P

P

P

Note: For schedule numbers 5, 6 and 7.1, 7.2, 7.3, 7.4 prepare separate schedules for foreign nationals/payees

BIR Form No. 1604-CF - Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes

Guidelines and Instructions

Who Shall File

This return shall be filed in triplicate by every employer or withholding agent/payor who is either an

individual,

estate,

trust,

partnership,

corporation,

government

agency

and instrumentality,

government-

owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other

income payments subject

to Final Withholding

Taxes. The

tax rates

for and nature of

income payments

subject to

withholding tax

on compensation

and final withholding

taxes are

printed

in

BIR

Form

1601-C and 1601F,

respectively.

 

 

 

 

 

If the payor is the Government of the Philippines or any political subdivision or agency/instrumentality thereof, or government-owned and controlled corporation, the return shall be made by the officer or employee having control of the payments or by any designated officer or employee.

If the person required to withhold and pay the tax is a corporation, the return shall be made in the name of the corporation and shall be signed and verified by the president, vice president or authorized officer and shall be countersigned by the treasurer or assistant treasurer.

With respect to fiduciary, the return shall be made in the name of the individual, estate or trust for which such fiduciary acts, and shall be signed and verified by such fiduciary. In case of two or more fiduciaries, the return shall be signed and verified by one of such fiduciaries.

When and Where to File

The return shall be filed on or before January 31 of the year following the calendar year in which the compensation payment and other income payments subjected to final withholding taxes were paid or accrued.

The return shall be filed with the Revenue Collection Officer or duly authorized City/Municipal Treasurer of the Revenue District Office having jurisdiction over the withholding agent's place of business/office.

Ataxpayer may file a separate return for the head office and for each branch or place of business/office or a consolidated return for the head

office

and all the branches/offices except in the

case

of

large

taxpayers where only one consolidated

return

is

required.

Penalty for failure to file information returns

In the case of each failure to file an informati return, statement or list, or keep any record, or supp any information required by the Code or by t Commissioner on the date prescribed therefor, unless it shown that such failure is due to reasonable cause and n to willful neglect, there shall, upon notice and demand the Commissioner, be paid by the person failing to fi keep or supply the same, One thousand pes

(=P 1,000.00) for each such failure: Provided, howev that the aggregate amount imposed for all such failur during a calendar year shall not exceed Twenty fi thousand pesos

(P= 25,000.00).

Attachments Required

1.Alphalist of Employees as of December 31 with N Previous Employer within the Year.

2.Alphalist of Employees as of December 31 w Previous Employer/s within the Year.

3.Alphalist of Employees Terminated befo December 31.

4.Alphalist of Employees Whose Compensati Income Are Exempt from Withholding Tax b Subject to Income Tax.

5.

Alphalist of

Employees other than Rank & F

 

Who Were Given Fringe Benefits During the year.

6.

Alphalist of

Payees Subjected to Final Withholdi

 

Tax.

 

Note: All background information must be proper filled up.

§The last 3 digits of the 12-digit TIN refers to t branch code.

§Box No. 1 refers to transaction period and not t date of filing this return.

§TIN= Taxpayer Identification Number.

§ The

ATC

in the

Alphabetical List

Payees/Employees

shall be

taken from BIR For

Nos. 2316 and 2306.

 

§Employees earning an annual compensation incom of not exceeding =P 60,000 from one employer w did not opt to be subjected to withholding tax compensation shall be reported under Schedule 7 (Alphalist of Employees Whose Compensati Income are Exempt from Withholding Tax B Subject to Income Tax)

ENCS

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