February 20, 2020
REVENUE MEMORANDUM CIRCULAR NO. 018-20
| SUBJECT | : | 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 |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
The submission of the separate forms for the Annual Information Return of Income Payments Withheld on Compensation (BIR Form No. 1604-C) and Annual Information Return of Income Payments Subjected to Final Withholding Taxes (BIR Form No. 1604-F), including the Alphabetical List of Employees/Payees from Whom Taxes were Withheld (alphalist), was extended from January 31, 2020 to February 28, 2020 under Revenue Memorandum Circular (RMC) No. 124-2019. While the deadline for the filing of the Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E), together with the alphalist is on March 1, 2020. However, the electronic formats of these forms are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic...
