By: Hergie Anne De Guzman, CPA
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 17-2021 to extend the filing from January 31, 2021 to February 28, 2021, of the Annual Information Return of Income Taxes Withheld on Compensation (BIR Form 1604C) and Annual Information Return of Income Payments Subjected to Final Withholding Taxes (BIR Form 1604F) and the submission of the related attachments, Annual Alphabetical List of Employees/Payees from Whom Taxes Were Withheld, using the new Alphalist Data Entry and Validation Module (Version 7.0). Moreover, the deadline of submission of the Quarterly Alphalist of Payees (QAPs) for the 4th quarter of 2020 is also moved to the said same date.
In a subsequent issuance, RMC No. 18-2021 clarified the forms to be used on the filing of the annual information returns. For eFPS-filers, the old forms would be used:
- BIR Form 1604E – with monthly declaration; and,
- BIR Form 1604CF – consolidated annual information return for withholding tax on compensation and final tax.
For eBIR and manual filers, the new forms would be used:
- BIR Form 1604E – patterned in the quarterly declaration;
- BIR Form 1604C – new separated form; and,
- BIR Form 1604F – new separated form.
In case of unavailability of the system, eFPS-filers should file using the old forms in eBIR Forms. Hardcopies of the said returns filed through eFPS and eBIRForms need not be submitted in the Revenue District Offices (RDOs).
The RMC also mentions that the copies of the BIR Forms 2316 should be accepted by the BIR even without the signature of the employee provided that these are duly signed by the employer’s authorized representative.