Bir Forms 1601 E downloads at Ebookinga.com. Bir Forms 1601-e Pdf; Bir Forms 1601-e 2015; Bir Form 1601-e Free Download. Convert your Excel file to BIR DAT File. This article aims to guide you in preparing and filing BIR Form 1604E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt.

Tax Form BIR Form 1604E: Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes Description This 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. BIR 1604E is annual tax return that summarizes the BIR Form 1601E – Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) paid/filed by the taxpayer within the taxable year (January to December). Deadline of Filing On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued.

Who are Required to File Every withholding agent/payor who is either an individual or non-individual required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes. Taxpayer with WITHHOLDING TAX – EXPANDED in their BIR For 2303 – Certificate of Registration (COR) Documentary Requirements/Attachments • Alphalist of Payees subjected to Expanded Withholding Tax (Schedule 4 of BIR Form 1604E) • Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but subject to Income Tax (Schedule 3 of BIR Form 1604E) • Return previously filed and proof of tax payment for amended return Note: Above alphalists are to be submitted in accordance with as amended. Either as attachment to eFPS or emailed to esubmission@bir.gov.ph for eBIR filing. How to Prepare the BIR Form 1604E • Collect and Record all BIR Form 1601E filed/paid for the month of January to December of the applicable year • Record the details of the BIR Form 1601E from January to December of the applicable year in the BIR Form 1604E, as follows: • Date Remitted • Month • Year • Bank — it’s the bank where the payment was made. If no payment, put “Not Applicable” • ROR — put the Reference Number of Filing or Payment. If no reference number, put “Not Applicable”. • Tax Withheld – is the amount of withholding tax paid for the applicable return • Penalties – if there is penalty paid • Review and finalize the BIR Form 1604E for the applicable year • Prepare the Alphalist of Payees (Schedule 3 and Schedule 4) for the applicable year using the BIR Alphalist Data Entry () • Record each payee and their corresponding amount in the Alphalist Data Entry • Generate and save the “dat file” in file server together with the BIR Form 1604E • Test the “dat file” in BIR Alphalist Validation Module to identify any errors.

If no errors, proceed to filing in BIR. How To Delete Temporary Files In Ipad. How to File the BIR Form 1604E and the Alphalist of Payees to BIR There’s three (3) ways to file the BIR Form 1604E: • Electronic Filing Payment System (eFPS) • Alphalist of Payees (dat file) is then attached to the eFPS Form • If cannot be attached via EFPS, emailed to esubmission@bir.gov.ph • Electronic BIR Form (eBIR Form) – for non-efps • Alphalist of Payees (dat file) is emailed to esubmission@bir.gov.ph • Manual Filing of BIR — kindly check with your RDO if they still accept manual filing of BIR Form 1604E.

1601-E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) Guidelines and Instructions Who Shall File This return shall be filed in triplicate by every withholding agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments to Expanded/Creditable Withholding Taxes. If the Government of the Philippines, its political subdivisions or any Agency or Instrumentality, as well as government-owned or controlled corporation is the withholding agent/payor, the return may be made by the officer or employee having control of the disburserment of income payment or other officer or employee appropriately designated for the purpose. 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 any authorized officer and countersigned by the treasurer or assistant treasurer. With respect to a fiduciary, the returns 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 joint fiduciaries, the return shall be signed and verified by one of such fiduciaries.