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    1604-C Guidelines Jan 2018 Final

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    This document provides guidelines and instructions for completing BIR Form No. 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation. It outlines who must file the return, when and where it must be filed, how to complete the various items on the form, and required attachments. Penalties are described for failure to file the information return or provide required information. The last section provides notes on properly completing background information and signature requirements.

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    1604-C Guidelines Jan 2018 Final

    Uploaded by

    Feds
    103 views1 page
    This document provides guidelines and instructions for completing BIR Form No. 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation. It outlines who must file the return, when and where it must be filed, how to complete the various items on the form, and required attachments. Penalties are described for failure to file the information return or provide required information. The last section provides notes on properly completing background information and signature requirements.

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    1604-C Guidelines Jan 2018 Final

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    This document provides guidelines and instructions for completing BIR Form No. 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation. It outlines who must file the return, when and where it must be filed, how to complete the various items on the form, and required attachments. Penalties are described for failure to file the information return or provide required information. The last section provides notes on properly completing background information and signature requirements.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    103 views1 page

    1604-C Guidelines Jan 2018 Final

    Uploaded by

    Feds
    This document provides guidelines and instructions for completing BIR Form No. 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation. It outlines who must file the return, when and where it must be filed, how to complete the various items on the form, and required attachments. Penalties are described for failure to file the information return or provide required information. The last section provides notes on properly completing background information and signature requirements.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    Guidelines and Instructions for BIR Form No.

    1604-C (January 2018)


    Annual Information of Income Taxes Withheld on Compensation
    These instructions are designed to assist taxpayers, or their Item 8 Category of Withholding Agent: Choose Private if the
    representatives, with the preparation of the Annual Information Return withholding agent is a private individual/non-individual, or
    of Income Taxes Withheld on Compensation. If there are questions government if the withholding agent is the government of the
    which are not adequately covered, please consult the local BIR office. Philippines or any political subdivision, agency or
    If there appears to be any discrepancies between these instructions and instrumentality.
    the applicable laws and regulations, the laws and regulations shall take
    precedence. Item 8A Top Withholding Agent: If the withholding agent is
    private and belong to top withholding agent (i.e. top 5,000
    Who Shall File individual, top 20,000 private corporations, TAMP, medium
    taxpayers, large taxpayers, etc.), tick Yes, if not, tick
    This return shall be filed by every employer or withholding
    agent/payor who is either an individual, estate, trust, partnership, Item 9 Contact Number: Enter the taxpayer’s current contact
    corporation, government agency and instrumentality, government number.
    owned and controlled corporation, local government unit and other
    juridical entity required to deduct and withhold taxes on compensation Item 10 Email Address: Enter requested information. In case the
    paid to employees. taxpayer has no email address, leave the space blank

    If the person required to withhold and pay/remit the tax is a Item 11 Choose “Yes” if the Withholding Agent released the refund/s
    corporation, the return shall be made in the name of the corporation and to its employees in case of overwithholding/overremittance after
    shall be signed and verified by the president, vice-president, or any the year-end adjustment on compensation otherwise, choose
    authorized officer. “No”.
    If the Government of the Philippines or any of its agencies, political
    subdivisions or instrumentalities, or a government-owned or controlled Item11A If Item 11 is yes, specify here the date of refund.
    corporation, is the withholding agent/payor, the return shall be
    accomplished and signed by the officer or employee having control of Item 12 Indicate Total Amount of Overremittance on Tax Withheld
    disbursement of income payments or other officer or employee under Compensation.
    appropriately designated for the purpose.
    With respect to a fiduciary, the return shall be made in the name of Item 13 Indicate Month of First Crediting of Overremittance.
    the individual, estate or trust for which such fiduciary acts and shall be
    signed and verified by such fiduciary. In case of two or more joint Penalty for failure to file information returns
    fiduciaries, the return shall be signed and verified by one of such
    fiduciaries. 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
    When and Where to File 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
    The return shall be filed on or before January 31 of the year neglect, there shall, upon notice and demand by the Commissioner, be
    following the calendar year in which the compensation payment and paid by the person failing to file, keep or supply the same, One
    other income payments were paid or accrued. Thousand Pesos (Php 1,000.00) for each such failure: Provided,
    however, that the aggregate amount imposed for all such failures
    The return shall be filed thru Offline eBIRForms Package per during a calendar year shall not exceed Twenty Five Thousand Pesos
    Revenue Regulations No. 6-2014, as amended. (Php 25,000.00).

    A taxpayer may file a separate return for the head office and for Signature Lines:
    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 When all the information required are complete, sign the return in
    taxpayers where only one consolidated return is required. the place indicated and provide the necessary details (e.g. title of
    signatory and TIN).
    The return shall be e-filed using the eFPS/eBIRForms facilities thru
    the BIR website www.bir.gov.ph. NOTE: All background information must be properly filled out
     The last 5 digits of the 14-digit TIN refers to the branch code
    How to Accomplish the Return  All returns filed by an accredited tax agent on behalf of a
    taxpayer shall bear the following information:
    For Items 1 to 3 A. For Individual (CPAs, members of GPPs, and others)
    a.1 Taxpayer Identification Number (TIN); and
    Item 1 Indicate the year covered by this return being filed. a.2 BIR Accreditation Number, Date of Issue, and Date of
    Item 2 Choose “Yes” if this tax return is amending a previously filed Expiry.
    return, “No” if not. B. For members of the Philippine Bar (Lawyers)
    Item 3 Indicate total number of sheet/s being attached to the return. b.1 Taxpayer Identification Number (TIN);
    b.2 Attorney’s Roll Number;
    Part I – Background Information b.3 Mandatory Continuing Legal Education (MCLE)
    Compliance Number; and
    Item 4 Taxpayer Identification Number (TIN): Enter TIN. If no TIN, b.4 BIR Accreditation Number, Date of Issue, and Date of
    apply for one before filing this return using the appropriate Expiry
    Application for Registration (BIR Form No. 1901/1903).
    Item 5 RDO Code: Enter the appropriate code for the RDO per filed BIR Required attachments: (Electronically submitted using eFPS or
    Form No. 1901/1903 and/or Certificate of Registration (BIR Form email to [email protected])
    No. 2303).
    Item 6 Withholding Agent’s Name: Enter taxpayer’s name as it was 1. Acknowledgement Receipt/Validation Successful message as
    entered on the registration form and/or Certificate of Registration. proof of submission thru electronic attachment for eFPS or email
    Item 7 Registered Address: Enter Registered Address as indicated in to [email protected] of the following:
    BIR Form No. 2303. If the taxpayer has moved its registered a. Alphalist of Employees (declared and certified using BIR
    address since the previous filing of this return and has NOT Form No. 2316)
    updated its registration information with the BIR, fill-up and file b. Alphalist of Minimum Wage Earners (declared and certified
    first the BIR Form No. 1905. using BIR Form No. 2316).
    Item 7A ZIP Code: Enter required information. 2. Authorization letter, if return is filed by an authorized
    representative.

    Page 4

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