1604 E Form – Fill Out and Use This PDF

BIR Form No.

1604-E

January 2018 (ENCS)

Page 2

TIN

Annual Information Return

of Creditable Income Taxes Withheld (Expanded)/

Income Payments Exempt from Withholding Tax

1604-E 01/18ENCS P2

Withholding Agent’s Name (Last Name for Individual OR Registered Name for Non-Individual)

These instructions below are designed to assist withholding agents, or their representatives, with the preparation of their Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax. If there are questions which are not adequately covered, please consult the local BIR office. If there appears to be any discrepancies between these instructions and the applicable laws and regulations, the laws and regulations take precedence.

Who Shall File

This return shall be filed in triplicate by every Withholding Agent (WA)/payor who is either an individual, estate, trust and partnerships, corporation, government agency and instrumentality, government owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on income payments subject to Expanded Withholding Taxes or making payments not subject to withholding tax but subject to income tax.

When and Where to File

The return shall be filed on or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued, whichever comes first.

The return shall be filed thru Offline eBIRForms Package per Revenue Regulations No. 6-2014, as amended.

A taxpayer 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.

How to Accomplish the Information Return

For Items 1 to 3

Item 1 Indicate the taxable year covered by the return being filed.

Item 2 Choose “Yes” if the return is one amending previous return filed, “No” if not. Item 3 Indicate total number of sheet/s being attached to the return.

Part I - Background Information

Item 4 Taxpayer Identification Number (TIN): Enter TIN. If no TIN, apply for one before filing using Application for Registration [(BIR Form No. 1901 for individual taxpayer) or (BIR Form No. 1903 for non-individual taxpayer)].

Item 5 RDO Code: Enter the appropriate code for the RDO per filed BIR Form No. 1901/1903 and/or Certificate of Registration (BIR Form No. 2303).

Item 6 Withholding Agent’s Name: Enter taxpayer’s name as it was entered on the

registration form and/or certificate of registration.

Item 7 Registered Address: Enter registered address as indicated in BIR Form No. 2303. If taxpayer has moved since previous filing and has NOT updated registration, the taxpayer must update his/her/its registration by filing BIR Form No. 1905.

Item 7A ZIP Code: Enter the ZIP Code of the address.

Item 8 Category of Withholding Agent: Choose Private if the withholding agent is a private individual/non-individual, or government if the withholding agent is the government of the Philippines or any political subdivision, agency or instrumentality.

Item 8A Top Withholding Agent: If the withholding agent is private and belong to top withholding agent (i.e. top 5,000 individual, top 20,000 private corporations, TAMP, medium taxpayers, large taxpayers, etc.), tick Yes, if not, tick No.

Item 9 Contact Number: Enter the taxpayer’s current contact number.

Item 10 Email Address: Enter requested information. In case the taxpayer has no email address, leave the space blank.

Penalty for Failure to File Information Returns

In the case of each failure to file an information return, statement or list, or keep any record, or supply any information required by the Code or by the Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file, keep or supply the same One thousand pesos (P1, 000.00) for each such failure. Provided, however, that the aggregate amount imposed for all such failures during a calendar year shall not exceed Twenty-five thousand pesos (P25, 000.00).

Signature Lines:

When all the information required are complete, sign the return in the place indicated and provide the necessary details (e.g. title of signatory and TIN).

NOTE: All background information must be properly filled out

The last 5 digits of the 14-digit TIN refers to the branch code

All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the following information:

A.For Individual (CPAs, members of GPPs, and others)

a.1 Taxpayer Identification Number (TIN); and

a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.

B.For members of the Philippine Bar (Lawyers)

b.1 Taxpayer Identification Number (TIN);

b.2 Attorney’s Roll Number;

b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and

b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.

Required Attachments: (Electronically submitted using eFPS or email to esubmission@bir.gov.ph)

1.Acknowledgement Receipt/Validation Successful message as proof of

submission thru electronic attachment for eFPS or email to esubmission@bir.gov.ph of the following:

a.Alphalist of Payees Subjected to Expanded Withholding Tax.

b.Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but Subject to Income Tax.

2.Authorization letter, if returns is filed by an authorized representative.