revenue_memorandum_circular RMC No. 18-2020RMC No. 18-2020 2020-02-28

RMC No. 18-2020 — Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

February 20, 2020

REVENUE MEMORANDUM CIRCULAR NO. 18 - 20.20

SUBJECT :Use of OId BIR Form Nos. 1604-CF and 1604-E for Online Filing of Annual Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Information Returns for Compensation, Final Withholding Taxes, and Creditable Tax

TO All Internal Revenue Officials, Employees and Others Concerned

Payments Subjected to Final Withholding Taxes (BIR Form No. 1604-F), including the Alphabetical 31, 2020 to February 28, 2020 under Revenue Memorandum Circular (RMC) No. 124-2019. While the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms List of Employees/Payees From Whom Taxes Were Withheld (alphalist), was extended from. January deadline for the filing of the. Annual Information Return of Creditable. Income Taxes Withheld alphalist is on March I..2020. However, the electronic formats of these.forms are not yet available in the. Withheld on Compensation (BIR Form No. 1604-C) and Annual Information Return of Income (Expanded)/Income Payrhents Exempt from Withholding Tax (BIR Form No. 1604-E), together with the (eBIRForm's) as of this date due to some technical issues. The subimission of the separate forms for the Annual Information Return of Income Payments

these returns shall be submitted thru the existing Alphalist Data Entry and Validation Module Version Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604 CF) and BIR Form No. 6:1. 1604-E shall be used instead in the online filing of the aforesaid returns. Accordingly, the alphalists of In order to address this concern, the old form for the Annual Information Return of Income Taxes

to prepare and re-submit these alphalists using the enhanced version of this module. version of the Alphalist Data Entry and Validation Module as prescribed by the said RMC and there are alphalists that were duly submitted using the old version of the st.id data entry module, there is no need Moreover, in case of the issuance of an advisory declaring the availability of the enhanced

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

108 m

Commissioner of Internal Revenue CAESAR.R. DULAY

BUREAU OF JNTERNALREVINUE RECORDS MGT.DIVISON NT FEB 28 2020 4:42 pM MN :UKEAU UI : PAL. COMMUNICHTICNS I 03327 5 L KxwUE

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