Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued the following:

Revenue Memorandum Circular (RMC) No. 73-2019, 23 July 2019, to inform the withholding tax agents of the availability of the revised BIR Forms.

Form No.	Description
1604-C	Annual Information Return of Income Taxes Withheld on Compensation
1604-E	Annual Information Return of Creditable Income Taxes Withheld (Expanded) / Income Payments Exempt from Withholding Tax
1604-F	Annual Information Return of Income Payments Subjected to Final Withholding Taxes

The revised manual returns are already available in the BIR website. However, they are not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). A revenue issuance will be released once the revised returns are available in eFPS and eBIRForms.

 

RMC No. 74-2019, 23 July 2019, to inform taxpayers and others concerned on the availability of the enhanced BIR Forms No. 2306 and 2307

Form No.	Description
2306	Certificate of Final Tax Withheld at Source
2307	Certificate of Creditable Tax Withheld at Source

 

Attached are the full texts of the issuances.

 

Alphabetical List of Employees/Payees From Whom Taxes Were Withheld

Guidelines and Instructions for BIR Form No. 1604-C

BIR Form No. 1604-C Jan. 2018 Final Annex A

BIR Form No. 1604-E Jan. 2018 ENCS Final Annex B

BIR Form No. 1604-F Jan. 2018 Final Annex C

BIR Form No. 2306 Jan.2018 ENCS v3 Annex A

BIR Form No. 2307 Jan. 2018 ENCS v3 Annex B

Revenue Memorandum Circular No. 73-2019

Revenue Memorandum Circular No. 74-2019

 

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