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1604E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes

This BIR return is filed 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.

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DLN:

PSOC:

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

PSIC:

Annual Information Return of
Creditable Income Taxes Withheld (Expanded)/
Income Payments Exempt from Withholding Tax

BIR Form No.

1604-E
July 1999 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 For the Year
2 Amended Return?
3 No of Sheets Attached
(YYYY)
Yes
No
Part I
Background Information
4 TIN
5 RDO Code
6 Line of Business/
Occupation
(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)
8 Telephone No.
7 Withholding Agent/Payor's Name
9

Registered Address

10 Zip Code

11 Category of Withholding Agent

Private

Government

Part II

S u m m a r y o f R e mi t t a n c e s
Remittance per BIR Form No. 1601 - E

Schedule 1
DATE OF
REMITTANCE

NAME OF BANK/BANKCODE/

DATE OF
REMITTANCE

MONTH
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV
DEC

TAXES
WITHHELD

NAME OF BANK/BANKCODE/

ROR NO., IF ANY

Total
Schedule 2
MONTH
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEPT
OCT
NOV

TOTAL AMOUNT
REMITTED

PENALTIES

Remittance per BIR Form No. 1606
TAXES
WITHHELD
PENALTIES

ROR NO., IF ANY

TOTAL AMOUNT
REMITTED

DEC
Total
Part III
Schedule 3

ALPHABETICAL LISTS OF PAYEES (Format Only)
ALPHALIST OF OTHER PAYEES WHOSE INCOME PAYMENTS ARE EXEMPT FROM WITHHOLDING TAX BUT SUBJECT TO INCOME TAX (Reported Under Form 2304)

SEQ

Taxpayer

NO.

Identification

(Last Name, First Name, Middle Name for

Number (TIN)

Individuals, complete name for Non-individuals)

(2)

(3)

(1)

NAME OF PAYEES

ATC

NATURE OF INCOME
PAYMENT

(4)

AMOUNT OF INCOME
PAYMENT

(5)

(6)
P

I declare, under the penalties of perjury that this return has been made in good faith, verified by me, and to the
best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code,
as amended, and the regulations issued under authority thereof.
12

13
Taxpayer/Authorized Agent Signature over Printed Name

Title/Position of Signatory

Stamp of Receiving Office
and Date of Receipt

BIR Form 1604-E (ENCS)-Page 2
Schedule 4
SEQ
NO.

Alphalist of Payees Subject to Expanded Withholding Tax (reported under Form 2307)
TAXPAYER
NAME OF PAYEES
ATC
NATURE OF INCOME
AMOUNT OF INCOME
IDENTIFICATION
(Last Name, First Name,
PAYMENT
PAYMENT
NUMBER (TIN)

Middle Name for Individuals,

RATE OF
TAX

AMOUNT OF TAX
WITHHELD

(7)

(8)

(Refer to BIR Form No.1601-E/1606)

complete name for Non-individuals)

(1)

(2)

(3)

(4)

(5)

(6)

Total
Note: For Schedule 3 prepare a separate schedule for foreign nationals/payees indicating their foreign address
Attach additional sheets, if necessary

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,
governmentowned 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 governmentowned 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 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
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 therefor,
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).
=
Attachment Required
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.
§
Box No. 1 refers to the transaction year and not the date of filing
this return.
§
The last 3 digits of the 12-digit TIN refers to the branch code.
§
TIN = Taxpayer Identification Number.
§
The ATC in the Alphabetical List of Payees shall be taken from
BIR Form Nos. 2307 and 2304.
ENCS
 
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