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1604CF Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes

This BIR return is filed by every employer or 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 compensation paid to employees and on other income payments subject to Final Withholding Taxes.

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PSOC:

Annual Information Return
of Income Taxes Withheld on

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

Compensation and Final Withholding Taxes

PSIC:
BIR Form No.

1604-CF
July 2008 (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's Name
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 refund/s to your employee/s?
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
S u m m a r y o f R e m i t t a n c e s
Schedule 1
R e m i t t a n c e p e r B I R F o r m
N o. 1601-C
NAME OF BANK/BANK CODE/
DATE OF
TOTAL AMOUNT
MONTH
TAXES WITHHELD
ADJUSTMENT
PENALTIES
REMITTANCE
ROR NO., IF ANY
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 2
R e m i t t a n c e p e r B I R F o r m
N o. 1601-F
NAME OF BANK/BANK CODE/
DATE OF
TAXES
TOTAL AMOUNT
PENALTIES
MONTH
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 3
R e m i t t a n c e p e r B I R F o r m
N o. 1602
NAME OF BANK/BANK CODE/
DATE OF
TAXES
TOTAL AMOUNT
MONTH
PENALTIES
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 4
R e m i t t a n c e p e r B I R F o r m
N o. 1603
NAME OF BANK/BANK CODE/
DATE OF
TAXES
TOTAL AMOUNT
QUARTER
PENALTIES
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL
We declare, under the penalties of perjury, that this declaration has been made in good faith, verified by us, and to the best of our
Stamp of Receiving Office and
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the
Date of Receipt
regulations issued under authority thereof.

15

President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No.(if applicable) Date of Issuance

Date of Expiry

16

Treasurer/Assistant Treasurer
(Signature Over Printed Name)

Title/Position of Signatory
TIN of Signatory

Part III
Schedule 5
SEQ
TIN
NO.

BIR Form 1604-CF (ENCS) - PAGE 2
Alphabetical List of Employees/ Payees from whom Taxes were Withheld (format only)
ALPHALIST OF PAYEES SUBJECT TO FINAL WITHHOLDING TAX (Reported Under BIR Form No. 2306)
NATURE OF INCOME
AMOUNT OF
NAME OF PAYEES
ADDRESS OF * STATUS
ATC
RATE
(As to Residence/
(Last Name, First Name,
PAYEES
PAYMENT
INCOME
OF
Middle Name for Individuals,
Nationality)
(Refer to BIR Form No. 1601-F)
PAYMENT
TAX

AMOUNT OF TAX
WITHHELD
(Not Creditable)

complete name for Non - Individuals)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

P

Total
Schedule 6
SEQ
NO.
(1)

(10)
P

P
ALPHALIST OF EMPLOYEES OTHER THAN RANK AND FILE WHO WERE GIVEN FRINGE BENEFITS DURING THE YEAR (Reported Under BIR Form No. 2306)

TIN

(2)

NAME OF EMPLOYEES
Last Name
(3a)

First Name
(3b)

Middle Name
(3c)

ATC

AMOUNT OF
FRINGE BENEFIT

(4)

GROSSED - UP
MONETARY
VALUE
(6)

(5)

AMOUNT OF
TAX WITHHELD
(NOT CREDITABLE)
(7)

P

Total
* A - Citizens of the Philippines

P

P

P

P

P

B - 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

ALPHABETICAL LIST OF EMPLOYEES/PAYEES FROM WHOM TAXES WERE WITHHELD (FORMAT ONLY)
(Use Schedule 7.5 for Minimum Wage Earner)
Schedule 7.1

ALPHALIST OF EMPLOYEES TERMINATED BEFORE DECEMBER 31

(Reported Under BIR Form No. 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.)
Schedule 7.2
SEQ
TIN
NO
(1)

(2)

(3a)

(3b)

(3c)

TOTALS
Schedule 7.3
SEQ
TIN
NO
(1)

ALPHALIST OF EMPLOYEES WHOSE COMPENSATION INCOME ARE EXEMPT FROM WITHHOLDING TAX BUT SUBJECT TO INCOME TAX
(Reported Under BIR Form No. 2316) (Applicable from January 1 to July 5, 2008)
(4)
GROSS COMPENSATION INCOME
Gross
NON - TAXABLE
Total Non-Taxable/Exempt
TAXABLE
EXEMPTION
Premium Paid
Compensation
SSS,GSIS,PHIC, & Pag - ibig
Salaries & Other Forms
Compensation
Code
Amount
13th Month Pay De Minimis
Basic
Salaries & Other Forms
on Health and/or
Income
Contributions, and Union Dues
of Compensation
Income
Hospital
& Other Benefits
Benefits
Salary
of Compensation
4(a)
4(d)
4(e)
4(f)
( 5a)
( 5b)
Insurance (6)
4(b)
4(c)
4(g)
4(h)

NAME OF EMPLOYEES
Last
First
Middle
Name
Name
Name

P

NAME OF EMPLOYEES
Last
First
Middle
Name
Name
Name

(2)

(3a)

(3b)

Gross
Compensation
Income
4(a)

(3c)

TOTALS

P

Schedule 7.3 (continuation)
Premium Paid on
EXEMPTION
Health and/or
Hospital Insurance
Code
Amount
(6)
(5a)
(5b)

P

P

P

P
NAME OF EMPLOYEES
First
Name

Middle
Name

Gross
Compensation
Income

(3a)

(3b)

(3c)

(4a)

(2)

P

TOTALS

P

P

P

P

(8)

P

13th Month Pay
& Other
Benefits
(4b)

P

P

P

P

P

P

Total Taxable
(Previous & Present

(4s = 4p+4q+4r)

(4t = 4j+ 4s)

P

P

P

P

P

P

TAXABLE
Salaries & Other Forms
of Compensation
4(i)

P

P

Total Taxable
Compensation Income
4(j)

P

P

AMOUNT OF TAX
WITHHELD
AS ADJUSTED
( to be reflected in BIR Form No. 2316)
(11)=(9+10a) or (9-10b)

P

P
Premium Paid on
Health and/or
Hospital
Insurance

EXEMPTION

Employers )
Code

P

NAME OF EMPLOYEES

(2)

(5a)

P

Amount
(5b)

P

First
Name

Region No.
Where
Assigned

Middle
Name

Gross
Compensation

(3a)

(3b)

(4)

(3c)

Basic/
SMW

(5a)

Net
Taxable

Substituted
Filing?
Yes/No
(12)

P

P

PRESENT EMPLOYER
NON - TAXABLE
SSS,GSIS,PHIC &
Total Taxable
13th Month
De
Salaries &
(Previous Employer) Pay & Other Minimis Pag - ibig Contributions,
Other Forms
and Union Dues
Benefits
Benefits
of Compensation
(4m)
(4j= 4g+4h+4i)
(4k)
(4l)
(4n)

P

PREVIOUS
EMPLOYER

P

P

P

P

(9a)

YEAR - END ADJUSTMENT (10a or 10b)
AMOUNT W/HELD
OVER WITHHELD TAX
& PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE

PRESENT
EMPLOYER

(8)

sation
Income
(7)

P

TAX WITHHELD
(JAN. - NOV.)

TAX
DUE
(JAN. DEC.)

Compen-

(6)

P

Holiday Overtime
Pay
Pay

(5b)

TOTALS P

P

Schedule 7.5 (continuation)

Inclusive Date
of Employment
From
To
(5o)
(5p)

Gross
Compensation
Income
(5q)

P

Basic SMW
Per Day

Basic SMW
Per Year

(5r)
P

Basic SMW
Per Month
(5s)

(5t)

P

(5c)
P

(9b)

P

P

P

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

P

Total Non-Taxable
Compensation Income
(Present)
(4o)

P
AMOUNT OF TAX
WITHHELD
AS ADJUSTED
(To be reflected in BIR Form No. 2316
issued by the present employer )
(11)=(9b+10a) or (9b-10b)

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

P

P

P

P

Net Taxable
Compensation
Income

TAX
DUE
(JAN. - DEC.)

(7)

Amount
(6b)

P

Night
Hazard
Shift
Pay
Differential
(5e)
(5f)
P

P

P

P

P

P

P

P

P

ALPHALIST OF MINIMUM WAGE EARNERS

Premium Paid on
Health and/or
Hospital
Insurance

EXEMPTION

(5d)

(Reported Under BIR Form No. 2316)
GROSS COMPENSATION INCOME
PREVIOUS EMPLOYER
NON - TAXABLE
13th Month Pay
SSS,GSIS,PHIC &
Salaries & Other
De Minimis
& Other
Pag - ibig Contributions,
Forms of
Benefits
Benefits
and Union Dues
Compensation
(5g)
(5i)
(5j)
(5h)

(8)

(9)

P

P

P

P

P

TAX WITHHELD
(JAN. - NOV.)

Salaries & Other
Forms of
Compensation
(5ac)
P

P

P

P

Total Taxable
(Previous Employer)

(5n = 5l + 5m)

P

Total Compensation Income
(Previous & Present
Employers )

(5af)

P

P

Total
Compensation
Present

TAXABLE
13th Month Pay
SALARIES &
& Other
OTHER FORMS
Benefits
OF COMP.
(5ad)
(5ae)

(10a)

YEAR - END ADJUSTMENT (11a or 11b)
AMOUNT W/HELD
OVER WITHHELD TAX
& PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE

PRESENT
EMPLOYER
(10b)

P

P

TAXABLE
Salaries &
Other Forms
of Compensation
(5m)

13th Month Pay
& Other
Benefits
(5l)

(5ag)

P

(Reported Under BIR Form No. 2316)

PREVIOUS
EMPLOYER

P

Total NonTaxable/Exempt
Compensation
Income (5k)

P

ALPHALIST OF MINIMUM WAGE EARNERS (Reported Under BIR Form No. 2316)
GROSS COMPENSATION INCOME
PRESENT EMPLOYER
NON-TAXABLE
13th Month Pay
SSS,GSIS,PHIC &
Factor Used Holiday Overtime Night Shift Hazard
De Minimis
& Other
Pag - ibig Contributions,
(No. of
Pay
Pay
Differential Pay
Benefits
Benefits
and Union Dues
Days/Year)
(5z)
(5ab)
(5u)
(5v)
(5w)
(5x)
(5y)
(5aa)

Schedule 7.5 (continuation)

P

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR (Reported Under BIR Form No. 2316)
GROSS COMPENSATION INCOME
PREVIOUS EMPLOYER
NON - TAXABLE
TAXABLE
SSS,GSIS,PHIC &
Salaries
Total Non-Taxable
13th Month Pay
De Minimis
Basic
Salaries &
Pag - ibig Contributions,
Other Forms
Compensation Income
& Other
Benefits
Salary
Other Forms
and Union Dues
Of Compensation
(Previous)
Benefits
of Compensation
(4d)
(4e)
(4h)
(4c)
(4f)
(4g)
(4i)

Income Previous

Code
(6a)

P

(8)

ALPHALIST OF MINIMUM WAGE EARNERS
Last
Name

(1)

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR
TAX WITHHELD
YEAR - END ADJUSTMENT (10a or 10b)
(JAN. - NOV.)
AMOUNT WITHHELD
OVER WITHHELD TAX
AND PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE
(9)
(10a) = (8) - (9)
(10b)=(9) - (8)

TAX DUE
(JAN. -DEC.)

Total
Compensation
Present

TAXABLE
13th Month Pay
Salaries &
& Other
Other Forms
Benefits
of Compensation
(4q)
(4r)

Schedule 7.5
SEQ
TIN
NO

P

Tax Due

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

PRESENT EMPLOYER

(4p)

P

P

Schedule 7.4 (continuation)

Basic
Salary

P

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR (Reported Under BIR Form No.2316)
(4)
GROSS COMPENSATION INCOME
NON - TAXABLE
SSS,GSIS,PHIC, & Pag - ibig
Salaries & Other Forms
Total Non-Taxable/Exempt
13th Month Pay
De Minimis
Basic
Contributions, and Union Dues
of Compensation
Compensation Income
& Other Benefits
Benefits
Salary
4(d)
4(e)
4(f)
4(h)
4(c)
4(g)

P

Last
Name
(1)

13th Month Pay
& Other Benefits
4(b)

Net
Taxable
Compensation
Income
(7)

P

Schedule 7.4
SEQ
TIN
NO

P

Net
Taxable
Compensation
Income
(7)

(11a) = (9) - (10a+10b)

P

AMOUNT OF TAX
WITHHELD
AS ADJUSTED
(To be reflected in BIR Form No. 2316 issued
by the present employer )

(12) = (10b+11a) or (10b -11b)

(11b) = (10a+10b) - (9)
P

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
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, government-owned 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.
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.

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).
=
Attachments Required
1. Alphalist of Employees as of December 31 with
No Previous Employer within the Year.
2. Alphalist of Employees as of December 31 with
Previous Employer/s within the Year.
3. Alphalist of Employees Terminated before
December 31.
4. Alphalist of Employees Whose Compensation
Income Are Exempt from Withholding Tax but
Subject to Income Tax.
5. Alphalist of Employees other than Rank & File
Who Were Given Fringe Benefits During the
year.
6. Alphalist of
Payees Subjected to Final
Withholding Tax.
7. Alphalist of Minimum Wage Earners.
Note: All background information must be
properly filled up.
§

All returns filed by an accredited tax agent on
behalf of a taxpayer shall bear the following
information:
A. For
CPAs
and
others
(individual
practitioners and members of GPPs);
a.1 Taxpayer Identification Number (TIN);
and
a.2 Certificate of Accreditation Number,
Date of Issuance, and Date of Expiry.
B. For members of the Philippine Bar
(individual practitioners, members of GPPs);
b.1 Taxpayer Identification Number (TIN);
and
b.2 Attorney’s Roll Number or Accreditation
Number, if any

§

The last 4 digits of the 13-digit TIN refer 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). (Applicable from January 1 to July
5, 2008)

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.
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

§
§
§

ENCS
 
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