Need to know: BIR 1604E

Need to know: BIR 1604E
PUBLISHED: July 16, 2021

What is BIR 1604E?

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

BIR 1604E

Who must file BIR 1604E?

The BIR 1604E shall be filed in triplicate by every withholding agent/payor who is either an:

    • Individual
    • Estate
    • Trust
    • Partnership
    • Corporation
    • Government Agency
    • Government Owned and Controlled Corporation
    • Local Government Unit; and
    • Other Juridical Entity

That are required to withhold and deduct taxes on income payments subject to the Expanded Withholding Taxes, or make income payments non-subject to withholding tax but subject to income tax.

Attachment Required:

    • Alphalist of Payees Subjected to Expanded Withholding Tax.
    • Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but Subject to Income Tax.

When to file BIR 1604E?

The BIR 1604E shall be filed on or before March 1 of the following calendar year in which the income payments that are subjected to expanded withholding taxes or exempted from withholding tax are paid or accrued.

Penalty for Non-compliance

Failure to file an information return, statement or list, or keep any record, or supply any information required by the Code or by the Commissioner on the date prescribed has penalties. Upon the notice and demand by the Commissioner, the person failing to file, keep or supply the same one thousand pesos (₱1,000.00) for each failure. Provided, however, that the aggregate amount imposed for all such failures during a calendar year shall not exceed twenty-five thousand pesos (₱25,000.00).

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