1604-CF Salary taxes




2017 Annual submission dates — bir-1604-cf

    Due For period starting
  1. Tue, Jan 31, 2017 Fri, Jan 1, 2016

2018 Annual submission dates — bir-1604-cf

    Due For period starting
  1. Wed, Jan 31, 2018 Sun, Jan 1, 2017

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1604-CF Salary taxes — Answers to your questions

  • The name of the 1604-CF is "Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes".

  • The purpose of the 1604-CF is to file the summary and adjustments of all the salaries paid to employees for the tax year. To be accompanied by an alphalist.

  • To submit the form 1604-CF, you must:

 See also: http://www.bir.gov.ph/taxinfo/tax_withld.htm#49064

  • The form 1604-CF is to be submitted on the

  • If there is any amount due after the adjustments, you must

  • For the 1604-CF, you must submit 3 copies.


Forms must be submitted in triplicate, portrait and in long bond (US folio) size.

  • The penalty for failure to file information returns is P1,000.00 for each failure and not exceeding P25,000.


In the case of each failure to:

  • File an information return
  • File statement or list
  • Keep any record
  • Supply any information required by the Code or by the Commissioner on the date prescribed.
  • The form 1604-CF must be submitted with the alphalist of all employees paid during the year. Separate pages for those that are employed but terminated, currently employed and employees with and without previous employers.


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.

 See also: http://www.bir.gov.ph/taxinfo/tax_withld.htm#49064

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