Special InTAX: February 2021 Issue 1 | Volume 1

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 18-2021, 2 February 2021, to clarify the guidelines on the filing of the 2020 Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes. Taxpayers shall use the following forms for filing:

Tax Return

Type of Taxpayer

Type of Form

Version of Form

Filing Facility

 

 

 

 

 

 

BIR Form 1604-CF

 

 

Mandated users of Electronic Filing and Payment System (eFPS)

 

Old consolidated form (BIR Form No. 1604CF)

 

In case of unavailability, please use new forms in Offline eBIRForms Package.

 

 

 

 

 

July 2008 (ENCS)

 

 

 

 

eFPS facility

Mandated users of Offline eBIRForms Package

 

 

New separated forms (BIR Forms Nos 1604C/1604F)

 

 

January 2018

 

 

 

Offline eBIRForms Package

Manual Filers**

 

 

 

 

 

 

 

 

BIR Form 1604E

 

 

 

Mandated users of eFPS

 

 

Old

 

In case of unavailability, please use new forms in Offline eBIRForms Package.

 

 

 

 

July 1999 (ENCS)

 

 

 

eFPS facility

Mandated users of Offline eBIRForms Package

 

 

 

New

 

 

 

January 2018 (ENCS)

 

 

Offline eBIRForms Package

Manual Filers**

 

 

The RMC also noted the following:

  • BIR Form Nos. 1604-C, 1604-F and 1604-E are information returns considered as “No Payment Forms”. In line with Revenue Regulations No. 6-2014, as amended, the taxpayer shall file the returns using the Offline eBIRForms Package.
  • The BIR will accept copies of the Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) without the signature of the employees, provided the certificates are signed by the authorized representative of the taxpayer/employer.
  • Taxpayers who have already filed their tax returns online via the eFPS facility and Offline eBIRForms Package do not need to submit hard copies of the forms to the Revenue District Office where the taxpayer is registered.

 

Attached is the full text of the issuance.

Revenue Memorandum Circular No. 18-2021

 

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