BIR Form 1604E is the annual information return used to summarize all Expanded Withholding Taxes (EWT) withheld and remitted during the year. It also reports income payments that were exempt from withholding tax.
BIR Form 1604E
Those who withhold Creditable Withholding Taxes (Expanded) must file BIR Form 1604E, the Annual Information Return of Creditable Income Taxes Withheld (Expanded). With Taxumo, you can prepare, file, and pay this form online, quick and hassle-free.
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About Form 1604E
Full Name | Annual Information Return of Creditable Income Taxes Withheld (Expanded) / Income Payments Exempt from Withholding Tax |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | January 2021 |
Who must File | All withholding agents required to deduct and remit Expanded Withholding Tax (EWT) and report income payments that are either subject to or exempt from withholding tax. |
VAT Threshold | Not applicable. Form 1604E is used for reporting expanded withholding taxes, not VAT registration. |
Filing Channel | Filed electronically through eFPS or eBIRForms, with attachments submitted through the BIR eSubmission system when required. |
Deadline
*Dates above are the Bureau of Internal Revenue’s (BIR) official deadlines. Taxumo sets its deadlines 2-3 days prior to ensure your filings are processed and submitted on time.
Frequently Asked Questions
Expanded Withholding Tax may apply to professional fees, rental payments, commissions, contractor services, and supplier payments, depending on BIR regulations.
Taxpayers must submit the Alphalist of Payees (MAP) and other required schedules through the BIR eSubmission facility, together with the annual return.
BIR Form 0619E is used for the monthly remittance of Expanded Withholding Tax, while BIR Form 1604E is the annual summary of all expanded withholding taxes withheld during the year.
Yes. Taxpayers can file the form through eBIRForms or eFPS, depending on their BIR filing requirements.
Yes. With Taxumo, businesses can prepare and file BIR Form 1604E online, making it easier to manage annual withholding tax reporting.
Failure to file may result in BIR penalties, including surcharges, interest, and compromise penalties.
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