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.
| Question | Answer |
|---|---|
| Form Name | 1604 E Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | 1604e, 1604 e bir form, bir 1604, 1604cf form excel |