REVENUE MEMORANDUM CIRCULAR NO. 18-2021 issued on February 2, 2021 clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters.
For the filing of the 2020 Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, more particularly the old consolidated BIR Form No. 1604-CF and the new separated BIR Form Nos. 1604C and 1604-F, as well as the old and new Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E), the following requirements shall be complied with:
a. On BIR Form No. 1604-CF
| Type of Taxpayer | Type of Form | Version of Form | Filing Facility |
|---|---|---|---|
| Mandated-users of Electronic Filing and Payment System (eFPS)* | Old consolidated form (BIR Form No. 1604CF) | July 2008 (ENCS) | eFPS facility |
| Mandated-users of Offline eBIRForms Package | New separated forms (BIR Form Nos. 1604C/1604F) | January 2018 | Offline eBIRForms Package |
| Manual Filers** | New separated forms (BIR Form Nos. 1604C/1604F) | January 2018 | Offline eBIRForms Package |
b. On BIR Form No. 1604-E
| Type of Taxpayer | Type of Form | Version of Form | Filing Facility |
|---|---|---|---|
| Mandated-users of Electronic Filing and Payment System (eFPS)* | Old | July 1999 (ENCS) | eFPS facility |
| Mandated-users of Offline eBIRForms Package | New | January 2018 (ENCS) | Offline eBIRForms Package |
| Manual Filers** | New | January 2018 (ENCS) | Offline eBIRForms Package |
* In case of unavailability of the system, eFPS filers shall use the new forms in the Offline eBIRForms Package.
** BIR Form Nos. 1604-C 1604-F and 1604-E are only information returns and no payment is to be made, thus, these forms are considered “No Payment Form” and per RR No. 6-2014, as amended, taxpayer filing for a “No Payment Return” shall use the Offline eBIRForms Package.
The copies of Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) without the signature of the concerned employee shall be accepted by this BIR, provided that the certificates are duly signed by the authorized representative of the taxpayer-employer.
Taxpayers who have already filed their tax returns online thru the facilities of Electronic Filing and Payment System (eFPS) and Offline eBIRForms Package need not submit hard copies thereof to the Revenue District Office where they are duly registered.