System of Sales and Inventory

(To be filled up by the BIR)
DLN:

PSOC:

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

PSIC:

Annual Information Return of Income Taxes Withheld on

BIR Form No.

1604-CF
July 1999 (ENCS)

Compensation and Final Withholding Taxes
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
8
7 Withholding Agent's Name(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals) Telephone No.
9 Registered Address

10 Zip Code

11 In case of overwithholding/overremittance after the year-end adjustment on compensation,
If yes, specify have you released the refunds to your employees?
Yes
No the date of refund
12 Total Amount of Overremittance on
13 Month of First Crediting of
14 Category of Withholding Agent
Tax Withheld under compensation
Overremittance
Private
Government
Part II
Summary of Remittances
Schedule 1
Remittance per BIR Form
N o. 1601-C
DATE OF NAME OF BANK/BANK CODE/
TOTAL AMOUNT
MONTH REMITTANCE ROR NO., IF ANY TAXES WITHHELD
ADJUSTMENT
PENALTIES
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 2
Remittance per BIR
DATE OF NAME OF BANK/BANK CODE/
TAXES
MONTH
ROR NO., IF ANY
WITHHELD
REMITTANCE

Form

N o. 1601-F
TOTAL AMOUNT

PENALTIES

REMITTED

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 3
DATE OF

QUARTER

Remittance per
TAXES

BIR

NAME OF BANK/BANK CODE/

REMITTANCE

ROR NO., IF ANY

Form

N o. 1602

PENALTIES

WITHHELD

TOTAL AMOUNT
REMITTED

1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL
Schedule 4
QUARTER

DATE OF

Remittance per
TAXES
ROR NO., IF ANY
WITHHELD

NAME OF BANK/BANK CODE/

REMITTANCE

BIR

Form

N o. 1603

PENALTIES

TOTAL AMOUNT
REMITTED

1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL
I declare, under the penalties of perjury that this return has been made in good faith, verified by me,Stamp of Receiving Office and and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Date of Receipt
Code, as amended, and the regulations issued under authority thereof.
15
Taxpayer/Authorized Agent Signature over Printed Name

16
Title/Position of Signatory

BIR Form 1604-CF (ENCS) - PAGE 2
Part III
Alphabetical List of Employees/ Payees from whom Taxes were Withheld (format only)
Schedule 5 ALPHALIST OF PAYEES SUBJECT TO FINAL WITHHOLDING TAX (Reported Under Form 2306)
SEQ Taxpayer NAME OF PAYEES ADDRESS OF * STATUS ATC NATURE OF INCOME
AMOUNT OF
RATE AMOUNT OF TAX
(As to residence/
NO. Identification Name, First Name,
(Last
PAYEES
PAYMENT
INCOME
OF
WITHHELD
Nationality)
(Refer to BIR Form No. 1601-F)
M
Number (TIN iddle Name for Individuals,
PAYMENT
TAX
(Not Creditable) complete name for Non - individuals)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)
P

(9)

(10)
P

Total

P

Schedule 6 ALPHALIST OF EMPLOYEES OTHER THAN RANK AND FILE WHO WERE GIVEN FRINGE BENEFITS DURING THE YEAR (Reported Under Form 2306)
Taxpayer
SEQ
NAME OF EMPLOYEES
ATC
AMOUNT OF
GROSSED - UP
AMOUNT OF
Identification
NO.
FRINGE BENEFIT
MONETARY
TAX WITHHELD
Number (TIN) Last Name First Name Middle Name
VALUE
(NOT CREDITABLE)
(1)
(2)
(3a)
(3b)
(3c)
(4)
(5)
(6)
(7)
P

Total

P

P

P

P

P

B
* A - Citizens of the Philippines - Resident Alien Individuals C - Non-resident Alien Engaged in Business D - Non resident Alien not Engaged in Business
E - Domestic Corporation F - Resident Foreign Corp. G - Non-resident Foreign Corp.
H - Alien employees of oil exploration service contractors and subcontractors, offshore banking units and regional or area headquarters of multinational corporations

BIR Form No. 1604-CF (ENCS)-PAGE 3

ALPHABETICAL LIST OF EMPLOYEES/PAYEES FROM WHOM TAXES WERE WITHHELD (FORMAT ONLY)
Schedule 7.1

ALPHALIST OF EMPLOYEES TERMINATED BEFORE DECEMBER 31

(Reported Under BIR Form 2316)

(Use the same format as in Schedule 7.3 but prepare a separate column (before Gross Compensation) for inclusive date of employment.
The annualized method should have been applied in computing the tax due from the employee upon termination of the employment contract.)
ALPHALIST OF EMPLOYEES WHOSE COMPENSATION INCOME ARE EXEMPT FROM WITHHOLDING TAX BUT SUBJECT TO INCOME TAX
Schedule 7.2
SEQ
TAXPAYER
NAME OF EMPLOYEES
(4)
GROSS COMPENSATION INCOME
NO
IDENTIFICATION
Last
First
Middle
NON - TAXABLE
NUMBER
Name
Name
Name
13th Month Pay
SSS,GSIS,PHIC, & Pag - ibig
Other Forms
& Other Benefits
Contributions, and Union Dues of Compensation
(1)
(2)
(3a)
(3b)
(3c)
4(a)
4(b)
4(c)

TOTALS
P
Schedule 7.3
SEQ
NO
(1)

P

TAXABLE
Amount of
Salaries & Other Forms Exemption of Compensation
4(d)
( 5)

P

P

Premium paid on health and/or
Hospital
Insurance (6)

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR (Reported Under BIR Form 2316)
TAXPAYER
NAME OF EMPLOYEES
(4)
GROSS COMPENSATION INCOME
IDENTIFICATION
Last
First
Middle
NON - TAXABLE
TAXABLE
NUMBER
Name
Name
Name
13th Month Pay
SSS,GSIS,PHIC, & Pag - ibig Salaries & Other Forms
13th Month Pay
Salaries & Other Forms
& Other Benefits
Contributions, and Union Dues of Compensation
& Other Benefits of Compensation
(2)
(3a)
(3b)
(3c)
4(a)
4(b)
4(c)
4(d)
4(e)

TOTALS
P
Schedule 7.3 (continuation)
AMOUNT OF
EXEMPTION
(5)

P

(Reported Under BIR Form 2316)

P

P

P

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR
Premium Paid on
TAX DUE
TAX WITHHELD
YEAR - END ADJUSTMENT (9a or 9b)
Health and/or
(JAN. -DEC.)
(JAN. - NOV.)
AMOUNT WITHHELD
OVER WITHHELD TAX
Hospital Insurance
AND PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE
(6)
(7)
(8)
(9a) = (7) - (8)
(9b)=(8) - (7)

P

P

P

P

P

AMOUNT OF TAX
WITHHELD
AS ADJUSTED
( to be reflected in BIR Form 2316)
(10)=(8+9a) or (8-9b)

P

Schedule 7.4
ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR (Reported Under Form 2316)
SEQ
TAXPAYER NAME OF EMPLOYEES
GROSS COMPENSATION INCOME
PRESENT EMPLOYER
NO IDENTIFICATION
PREVIOUS EMPLOYER
NON - TAXABLE
NUMBER
Last
First Middle
NON - TAXABLE
TAXABLE
Total Taxable
13th Month Pay
SALARIES &
SSS,GSIS,PHIC &
Name Name Name 13th Month Pay
SALARIES &
SSS,GSIS,PHIC & 13th Month Pay SALARIES &
OTHER FORMS Pag - ibig Contributions,
& Other
OTHER FORMS Pag - ibig Contributions, & Other
OTHER FORMS (Previous Employer)
& Other
OF COMP. and Union Dues
Benefits OF COMPENSATION and Union Dues
Benefits
OF COMP
Benefits
(4f = 4d + 4e)
(4g)
(4h)
(4i)
(1)
(2)
(3a)
(3b)
(3c)
(4a)
(4b)
(4c)
(4d)
(4e)

TOTALS P

Schedule 7.4 (continuation)

P

P

P

P

P

P

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR

Total Taxable
AMOUNT
(Previous & Present
TAXABLE
OF
Employers )
13th Month Pay
SALARIES &
EXEMPTION
& Other
OTHER FORMS
Benefits
OF COMP.
(4l = 4f + 4j + 4k)
(4j)
(4k)
(5)
PRESENT EMPLOYER

P

Premium paid on
Health and/or
Hospital
Insurance

TAX
DUE
(JAN. - DEC.)

(6)

TAX WITHHELD
(JAN. - NOV.)
PREVIOUS
PRESENT
EMPLOYER
EMPLOYER

(7)

AMOUNT OF TAX
YEAR - END ADJUSTMENT (9a or 9b)
AMOUNT W/HELD
OVER WITHHELD TAX
WITHHELD
& PAID FOR
REFUNDED TO
AS ADJUSTED
(To be reflected in Form 2316 issued
IN DECEMBER
EMPLOYEE
by the present employer )

P
P
P
P
P
P
Note: For schedule numbers 5, 6 and 7.1, 7.2, 7.3, 7.4 prepare separate schedules for foreign nationals/payees

(8a)

P

(8b)

P

(9a)=(7)-(8a+8b)

P

(9b)=(8a+8b)-(7)

P

(10)=(8b+9a) or (8b-9b)

P

BIR Form No. 1604-CF - Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
Guidelines and Instructions

Who Shall File

Penalty for failure to file information returns

This return shall be filed in triplicate by every employer or 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 compensation paid to employees and on other income payments subject to Final Withholding Taxes. The tax rates for and nature of income payments subject to withholding tax on compensation and final withholding taxes are printed in BIR Form 1601-C and 1601F, respectively. 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).
=

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 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.

Attachments Required
1.
2.
3.
4.

5.
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 January 31 of the year following the calendar year in which the compensation payment and other income payments subjected to final withholding taxes 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. 6.

Alphalist of Employees as of December 31 with No
Previous Employer within the Year.
Alphalist of Employees as of December 31 with
Previous Employer/s within the Year.
Alphalist
of
Employees
Terminated before December 31.
Alphalist of Employees Whose Compensation
Income Are Exempt from Withholding Tax but
Subject to Income Tax.
Alphalist of
Employees other than Rank & File
Who Were Given Fringe Benefits During the year.
Alphalist of Payees Subjected to Final Withholding
Tax.

Note: All background information must be properly filled up.
§
§
§
§
§

The last 3 digits of the 12-digit TIN refers to the branch code.
Box No. 1 refers to transaction period and not the date of filing this return.
TIN= Taxpayer Identification Number.
The
ATC in the Alphabetical List of
Payees/Employees shall be taken from BIR Form
Nos. 2316 and 2306.
Employees earning an annual compensation income of not exceeding P 60,000 from one employer who
=
did not opt to be subjected to withholding tax on compensation shall be reported under Schedule 7.2
(Alphalist of
Employees Whose
Compensation
Income are Exempt from Withholding Tax But
Subject to Income Tax)
ENCS