BIR Form No. 1604-E January 2018 (ENCS) Page 2 Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax

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 income payments not subject to withholding tax but subject to income tax.

Jan 31, 2025 · In this guide, we will delve into the requirements, filing procedures, deadlines, and penalties for these forms and their key differences. Although the BIR 1604C and BIR 1604E are similar in reporting taxes withheld, the difference lies in the type of income each form reports.

BIR 1604E is annual tax return that summarizes the BIR Form 1601E – Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) paid/filed by the taxpayer within the taxable year (January to December).

The Bureau of Internal Revenue (BIR) Website (www.bir.gov.ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing regulations and revenue issuances, including information on BIR Programs and Projects.

This document provides instructions for filling out BIR Form 1604-E, the Annual Information Return of Creditable Income Taxes Withheld. It explains that the form must be filed in triplicate by any withholding agent who deducts and withholds taxes on income payments. Part I collects background information on the withholding agent.

Feb 2, 2021 · This Tax Alert is issued to inform all concerned taxpayers on the clarifications of certain issues and concerns in the filing of BIR Form Nos. 1604C, 1604F and 1604E and submission of BIR Form 2316 to the BIR.

BIR Form 1604-E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes. Related Articles: BIR Form 1604E shall be filed by a withholding agent who is required to withhold taxes on income payments which are subject to Expanded Withholding Taxes.

6 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual): 7 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

With the implementation of the T.R.A.I.N. Law, BIR has issued RMC No. 73-2019: Revised BIR Forms 1604-C, 1604-E, 1604-F & RMC No. 74-2019: Circulation of enhanced BIR Form Nos. 2306 & 2307. However, BIR strictly announces that the changes are not yet applicable through the Electronic Filing and Payment method (eFPS).