revenue_memorandum_circular RMC No. 73-2019RMC No. 73-2019 2019-07-24

RMC No. 73-2019 — Announces the availability of various revised BIR Forms January 2018 (ENCS) Digest | Full Text | Form 1604-C | Guidelines | Alphalist | Form 1604-E | Form 1604-F

T BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City July 23, 2019

REVENUE MEMORANDUM CIRCULAR NO._73- 2016

SUBJECT : Circularizing the Availability of Various Revised BIR Forms Version

January 2018

TO All Internal Revenue Officers, Employees, and Others Concerned

the revised BIR Forms (January 2018 ENCS), hereto attached as Annexes "A-C" which were revised due to the impiementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law. to wit: This Circular is issued to prescribe and inform withholding tax agents on the availability of

(Annex "A") (Annex"Withholding Taxes (Annex "B") Form No. 1604-C 1604-E 1604-F Annual Information Return of Income Payments Subjected to Final (Expanded)/ Incoine Payments Exempt from Withholding Tax Annual Information Return of Income Taxes Withheld on Compensation Annual Information Return of Creditable Income Taxes Withheld Description

under the BIR Forms-Payment/Remittance Forms section. However, the returns are not yet included in the new Offline eBIRForms Package, a revenue issuance shalt be released to announce available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Once the abovementioned returns are available in eFPS or already the availability of the revised returns. The revised manual returns are already available in the BIR website (www.bir.gov.ph)

this Circular as wide a publicity as possible. All internal revenue officers, employees. and others concerned are hereby enjoined to give

CR_OAv

H-2 BUREAU OF INTERNAL REVENUE ARYYNY JUL 24 305 1: 35 M UMMo Conimissioner of initernal Revenue CAESAR R. DULAY 027186

RECORDS MGT. DIVISION

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