RMC No. 18-2021 — Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters

BUREAUOF INTERNALQFIENIIE

1 BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECOrDS MGt.DIVISION FEB 02 2021 M q:csam

January 27, 2021

REVENUE MEMORANDUM CIRCULAR NO.(8- 20 2

SUBJECT Clarifications on the Filing of BIR Form Nos. 1604-CF, 1604-E and Other Matters

TO All Revenue Officials, Employees and Others Concerned

clarifications of certain issues and concerns: This Circular is hereby issued for the guidance of all concerned taxpayers on the following

1. For the filing of the 2020 Annual Information Return on Income Taxes Withheld on No. 1604-E), the following requirements shall be complied with: Compensation and Final Withholding Taxes, more particularly the old consolidated well as the old and new Annual Information Return of Creditable Income Taxes BIR Form No. 1604-CF and the new separated BIR Form Nos. 1604-C and 1604-F, as Withheld (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form

a. On BIR Form No. 1604-CF

Mandated-users of Electronic Filing and Payment System (eFPS)* Type of Taxpayer (BIR Form No. 1604CF) Old consolidated Type of Form form Version of July 2008 (ENCS) Form Filing Facility eFPS facility

Offline eBIRForms Manual Filers** Package Mandated-users of New separated forms New separated forms (BIR Form Nos. (BIR Form Nos. 1604C/1604F) 1604C/1604F) January January 2018 2018 eBIRForms eBIRForms Package Package Offline Offline

b. On BIR Form No. 1604-E

BURE INTER TEYNAT TAIR Mandated-users of Electronic Filing and Payment System (eFPS)* Type of Taxpayer VSIN ENUE Type of Form O1d Version of July 1999 (ENCS) Form Filing Facility eFPS facility

FFR 0

Mandated-users of Offline eBIRForms Package Manual Filers** New New January 2018 January 2018 (ENCS) (ENCS) eBIRForms eBIRForms Package Package Offline Offline

In case of unavailability of the system, eFPS filers shall use the new forms in the Offline eBIRForms Package

** BIR Form Nos. 1604-C, 1604-F and 1604-E are only information returns Payment Form" and per RR No. 6-2014, as amended, taxpayer filing for a and no payment is to be made, thus, these forms are considered "No "No Payment Return " shall use the Offline eBIRForms Package

2. The copies of Certificate of Compensation Payment/Tax Withheld for Compensation are duly signed by the authorized representative of the taxpayer-employer. Payment With or Without Tax Withheld (BIR Form No. 2316) without the signature of the concerned employee shall be accepted by this Bureau, provided that the certificates

3. Taxpayers who have already filed their tax returns online thru the facilities of eFPS and Offline eBIRForms Package need not submit hard copies thereof to the RDO where they are duly registered.

Circular as wide a publicity as possible. Ail revenue officials, employees, and others concerned are hereby enjoined to give this

eeal

J-5 FFA FEB 02 2021 9:05.am W BEWERE Commissioner of Internal Revenue CAESAR R. DULAY 040024

RECORDS MGT.OIVISON