1604 E Form PDF Details

Every year, businesses and individuals acting as withholding agents are required to accomplish and submit BIR Form No. 1604-E to the Bureau of Internal Revenue (BIR) in the Philippines. This form is the Annual Information Return of Creditable Income Taxes Withheld (Expanded) / Income Payments Exempt from Withholding Tax. It ensures that income taxes withheld on professional fees, rentals, and other expanded withholding tax payments are accurately reported for the entire calendar year.

The form collects key data including the withholding agent's taxpayer identification number (TIN), registered address, and the total amount of taxes withheld per quarter. It also requires a complete Alphalist of Payees, which lists every recipient of expanded withholding tax payments along with their TIN, name, income amount, and applicable tax rate. Related monthly filings such as BIR Form 1601-E and certificates issued via BIR Form 2307 must be reconciled with the annual totals reported here.

The filing deadline is on or before March 1 following the close of the taxable year. Failure to file, late filing, or submission of incorrect data can result in compromise penalties imposed by the BIR. Entities should verify all payee records before submitting to ensure accuracy and avoid penalties.

QuestionAnswer
Form Name1604 E Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names1604e, 1604 e bir form, bir 1604, 1604cf form excel

How to Edit 1604 E Form Online for Free

You can complete the 1604 E Form effectively using our free online PDF editor. The tool is updated regularly, offering text editing, form completion, and signing features. Before starting, prepare your payee records from the BIR Form 2307 certificates issued during the year, as this information populates the Alphalist of Payees. Follow these steps:

Step 1: Open the PDF in our tool by clicking the "Get Form" button at the top of this page.

Step 2: Use the editing tool to fill in all required fields. You can add text, modify existing entries, and apply your signature. Take note of the specific sections below to ensure complete and accurate filing:

1. Start by completing the header section. Enter the TIN, registered name, and address of the withholding agent. Verify the accuracy of these details before proceeding to the remittance schedule.

1604e annual writing process outlined (portion 1)

2. Fill in the quarterly schedule fields: 1st Quarter, 2nd Quarter, 3rd Quarter, 4th Quarter, and Total Remittance per Month. January through October entries should match your monthly BIR Form 1601-E remittances for creditable withholding tax.

1604e annual completion process shown (step 2)

3. Complete the certification and signature section. Fill in the declaration statement, Signature over Printed Name of Withholding Agent, TIN, Title/Designation, and Tax Agent Accreditation Number (if applicable), along with the Date of Issue and Date of Expiry.

1604e annual completion process clarified (portion 3)

It is easy to make errors when entering the Signature over Printed Name field. Review it carefully before you finalize the form.

4. Complete the Alphalist of Payees (Schedule 1 and Schedule 2). For each payee, enter the Sequence Number, TIN, Name (Last Name First Name Middle Name for individuals, or Registered Name for non-individuals), ATC, Amount of Income Payment, and Tax Rate. This list must account for all payees from whom you withheld expanded withholding taxes during the year.

Filling in segment 4 of 1604e annual

Step 3: After reviewing all fields, click "Done" to save your completed 1604 E Form. Create a free FormsPal account to access the form anytime from your account dashboard. We do not share or sell any information you enter while working with documents on our platform.

1604 E Form isn’t the one you’re looking for?

Related Documents