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 instrumentality, government owned and controlled corporation, local government unit
and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes. The tax rates for and nature of income payments subject to withholding tax on compensation and final withholding taxes are printed in BIR Form 1601-C and 1601F,
respectively. 

If the payor is the Government of the Philippines or any political subdivision or agency/instrumentality thereof, or government-owned and controlled corporation, the return shall be made by the officer or employee having control of the payments or by any designated officer or employee. 

If the person required to withhold and pay the tax is a corporation, the return shall be made in the name of the corporation and shall be signed and verified by the president, vice president or authorized officer and shall be countersigned by the treasurer or assistant treasurer. 

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.

When and Where to File

The return shall be filed on or before January 31of the year following the calendar year in which the compensation payment and other income payments subjected to final withholding taxes were paid or accrued. 

The return shall be filed with the Revenue Collection Officer or duly authorized City/Municipal Treasurer of the Revenue District Office having jurisdiction over the withholding agent's place of business/office.

A taxpayer may file a separate return for the head office and for each branch or place of business/office or a consolidated return for the head office and all the branches/offices except in the case of large taxpayers where only one consolidated return is required.

 

Penalty for failure to file information returns

In the case of each 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 therefore, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file,
keep or supply the same, One thousand pesos ( P= 1,000.00) for each such failure: Provided, however, that the aggregate amount imposed for all such failures during a calendar year shall not exceed Twenty five thousand pesos (P= 25,000.00).

Attachments Required

1. Alphalist of Employees as of December 31 with No Previous Employer within the Year.

2. Alphalist of Employees as of December 31 with Previous Employer/s within the Year.

3. Alphalist of Employees Terminated before December 31. 

4. Alphalist of Employees Whose Compensation Income Are Exempt from Withholding Tax but Subject to Income Tax.

5. Alphalist of Employees other than Rank & File Who Were Given Fringe Benefits During the year. 

6. Alphalist of Payees Subjected to Final Withholding Tax.


Note: All background information must be properly filled up.
- The last 3 digits of the 12-digit TIN refers to the
branch code.
- Box No. 1 refers to transaction period and not the date of filing this return.
- TIN= Taxpayer Identification Number.
- The ATC in the Alphabetical List of Payees/Employees shall be taken from BIR Form Nos. 2316 and 2306.
- Employees earning an annual compensation income of not exceeding P= 60,000 from one employer who did not opt to be subjected to withholding tax on compensation shall be reported under Schedule 7.2 (Alphalist of Employees Whose Compensation Income are Exempt from Withholding Tax But Subject to Income Tax)

ENCS