BIR Form No. 1604-E - Annual Information Return of Creditable Income
Taxes Withheld (Expanded)/Income Payments Exempt From Withholding Tax
Guidelines and Instructions
Who Shall File
This return shall be filed in triplicate by every 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 income payments subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax. The tax rates for and nature of income payments subject to expanded withholding taxes are printed in BIR Form Nos. 1601-E and 1606.
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
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 March 1 of the year following the calendar year in which the income payments subjected to expanded withholding taxes or exempt from withholding tax were paid or accrued.
The return shall be filed with the Revenue Collection Officer
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).
1. Alphalist of Payees Subjected to Expanded Withholding Tax.
2. Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but Subject to Income Tax.
Note: All background information must be properly filled up.