This revenue memorandum circular from the Bureau of Internal Revenue prescribes the manner for accomplishing the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes form. It requires all withholding agents filing this form to attach an additional sheet, referred to as Annex A, to supplement the Remittance per BIR Form 1602 schedule. This is due to the change requiring monthly instead of quarterly filing of the Remittance Return of Final Income Taxes Withheld form, effective October 2001. All internal revenue officers are instructed to follow these guidelines and give this circular wide publicity.
This revenue memorandum circular from the Bureau of Internal Revenue prescribes the manner for accomplishing the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes form. It requires all withholding agents filing this form to attach an additional sheet, referred to as Annex A, to supplement the Remittance per BIR Form 1602 schedule. This is due to the change requiring monthly instead of quarterly filing of the Remittance Return of Final Income Taxes Withheld form, effective October 2001. All internal revenue officers are instructed to follow these guidelines and give this circular wide publicity.
This revenue memorandum circular from the Bureau of Internal Revenue prescribes the manner for accomplishing the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes form. It requires all withholding agents filing this form to attach an additional sheet, referred to as Annex A, to supplement the Remittance per BIR Form 1602 schedule. This is due to the change requiring monthly instead of quarterly filing of the Remittance Return of Final Income Taxes Withheld form, effective October 2001. All internal revenue officers are instructed to follow these guidelines and give this circular wide publicity.
This revenue memorandum circular from the Bureau of Internal Revenue prescribes the manner for accomplishing the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes form. It requires all withholding agents filing this form to attach an additional sheet, referred to as Annex A, to supplement the Remittance per BIR Form 1602 schedule. This is due to the change requiring monthly instead of quarterly filing of the Remittance Return of Final Income Taxes Withheld form, effective October 2001. All internal revenue officers are instructed to follow these guidelines and give this circular wide publicity.
DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE December 17, 2002
REVENUE MEMORANDUM CIRCULAR NO. 3-2003
SUBJECT:
Prescribing the Manner of Accomplishing Annual Information Return
Of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF)
TO
All Internal Revenue Officials and Others Concerned
Pursuant to Revenue Regulations 6-2001 dated July 31, 2001, filing of
Remittance Return of Final Income Taxes Withheld (BIR FORM 1602)) is now on a monthly basis instead of quarterly effective October 2001.
Relative thereto, all withholding agents required to file Annual Information
Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF July 1999 Encs) are required to attach an additional sheet as supplement to Schedule 3 Remittance per BIR Form 1602 herein referred to as Annex A All internal revenue officers and others concerned are hereby enjoined to be guided accordingly and give this circular as wide a publicity as possible.
(Original Signed) GUILLERMO L. PARAYNO, JR Commissioner of Internal Revenue