With respect to fiduciary, the return shall be made in the name of 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 fiduciaries, the return shall be signed and verified by one of such fiduciaries.

BIR Form No. 1604 CF - Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes Guidelines and Instructions Who Shall File This return shall be filed in triplicate by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and

BIR Form No. 1604 CF - Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes Guidelines and Instructions Who Shall File This return shall be filed in triplicate by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and

2023年6月1日 · This Tax Alert is issued to inform all concerned on the availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the electronic filing and payment system (eFPS). Taxpayers required to use the eFPS shall file the following returns and pay the corresponding taxes due, if any, through the eFPS facility, effective May 29, 2023:

Modify the default value in Item 11 to indicate if the refund has been released if there was an overwithholding. If yes is supplied, the following will become mandatory: a) If yes, specify the date of refund field b) Total Amount of Overremittance on Tax Withheld under Compensation (item 12) c) Month of First Crediting of Overremittance (item 13).

Steps in accomplishing and submitting the Stand-alone Offline form: Please refer to the Offline Form Link in the eFPS Home Page and the individual job aids under the Job Aids Link. IMPORTANT: Downloading and installation is only done …

2024年1月3日 · The BIR Form 1604-C details the Annual Information Return of Income Taxes Withheld on Compensation. All employers in the Philippines must file this document to officially declare the amount of taxes they have withheld from …

filing of Annual Information Returns (BIR Form Nos. 1604-C and 1604-F); submission of 4th Quarter (QAP); and, submission of Annual Alphabetical List of Employees/Payees from Whom Taxes Were Withheld (Alphalist) using the new version of the Alphalist Data Entry and Validation Module under RMC No. 7-2021.

From the consolidated BIR Form 1604-CF, we now have two separate forms: the Annual Information Return for Compensation (BIR Form 1604-C) and for Final Withholding Taxes (BIR Form 1604-F). Similarly, taxpayers are required to disclose in the “Background Information” of both forms whether or not they are a TWA.