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1604-CF Salary taxes
 

1604-CF Salary taxes

 

1604-CF Salary taxes

 

    Manual

    • Paper: Long bond (US folio, 8.5in x 13in)
    • Copies: 3
    1. Use the eBIRForms application. Download here.
    2. Setup your employer profile by entering the required employer details from the fields on the generated tax form to the eBIRForm software.
      • Employers only have to do this once. Once saved, enter the TIN number for future use and the employer's details will automate in the eBIRForm software.
    3. To complete the amount fields, you may get the amount from the generated tax form.
    4. Click Validate then Save.
    5. Click 'Submit' to electronically submit tax form through the use of Online eBIRForms System.
    6. An email confirmation will be received after approximately 15 minutes.
    7. Print three (3) copies of the tax form, and (3 copies) of the e-mail confirmation.
    8. Proceed to manually pay through any Accredited Agent Bank.
    9. Get all copies stamped upon payment.
    10. Take one stamped copy back for your own records.

    Generate employees summary using Alphalist Data Entry & Validation Module.

    • The following are the different schedules for the Alphalist
      • Employee terminated during the year.
      • Employees hired with no previous employer within the past year.
      • Employees hired with a previous employer within the year.
      • Employees who are minimum wage earners.
    • Submit the Alphalist to esubmission@bir.gov.ph with the following information:

    Online

    Login: https://efps.bir.gov.ph/home.html

    For New Accounts:

    1. Submit the following applicable documents to the Revenue District Office (RDO) where you are registered:
      • Letter of Intent.
      • Board Resolution.
      • Certification of Authorized Users.
    2. After submission of the accomplished enrollment eFPS form online, the application is verified and processed by a BIR personnel.
    3. The enrollee will receive an e-mail notification (within 3 to 10 working days) indicating the status of the application: whether the application has been activated or rejected or on-hold.
    4. Only activated enrollees may begin to login to eFPS using the TIN, Username, Password and Answer to Challenge Question supplied in the Enrollment Form and proceed to eFiling/ePay.

    For Existing Accounts:

    1. Login to eFPS.
    2. Choose the right form and fill in fields with the required details.
    3. A Filing Reference Number (FRN) page is generated and displayed after a successful online filing and submission of the tax return.
    4. If the taxpayer has tax due to be paid, click PROCEED TO PAYMENT button at the bottom of the FRN page.

    Generate employees summary using Alphalist Data Entry & Validation Module.

    • The following are the different schedules for the Alphalist
      • Employee terminated during the year.
      • Employees hired with no previous employer within the past year.
      • Employees hired with a previous employer within the year.
      • Employees who are minimum wage earners.
    • Submit the Alphalist through the following options:
      • As an attachment in the Electronic Filing and Payment System.
      • Through email submission at dedicated BIR email addresses using the data entry module of the BIR.
      • Through email submission using the BIR's website address at esubmission@bir.gov.ph with the following information:
 

    Payable to "[PayBankOrPaymentAgency] CO FAO BIR IFO [EmployerLegalName], TIN [EmployerNumberWH]"

    Due:

    • 31st of January for those with tax year ending last day of December. If the submission date falls on a Saturday, Sunday or holiday, it must be submitted on the first working day AFTER.
    • Submit with summary of all employees.

    Manual

    Pay at local BIR office.

    Online

    • Upon successful submission of a form online, the E-Payment facility becomes available to the employer in the Filing Reference Number Page; or proceed to payment through tax return inquiry.
    • Employers may pay through the following:
      • Fund transfer with an Accredited Agent Bank using Online Payment Facility.
      • Tax Debit Memo.
      • Tax Remittance Advice for National Government Agencies.
    • Employers must have an account with any Accredited Agent Banks enrolled in their e-payment system. A Filing Reference Number (FRN) will be generated as acknowledgment of its receipt along with the continue button to go to the FRN page.
 

    Manual

    • Download Alphalist Data Entry and Validation Module.
    • Create a username and password.
    • After successfully creating a username and password, select and open the icon for the appropriate BIR Forms to be accomplished.
    • Fill up all of the applicable fields and boxes for each of the different schedules of the alphalist.
    • Click the "Generate File" button. The "SAVE AS" screen shall be displayed on top of the menu.
    • Click the "Save" button to convert the data contained in the accomplished schedules into a CSV data file format("DAT" file) and to store the same in the "eAlpha" folder.
    • Check the information in the accomplished alphalist using the Alphalist Validation Module.
    • If there is no error detected, a "Validation Successful" message will appear.

    Online

    • Download Alphalist Data Entry and Validation Module.
    • Create a username and password.
    • After successfully creating a username and password, select and open the icon for the appropriate BIR Forms to be accomplished.
    • Fill up all of the applicable fields and boxes for each of the different schedules of the alphalist.
    • Click the "Generate File" button. The "SAVE AS" screen shall be displayed on top of the menu.
    • Click the "Save" button to convert the data contained in the accomplished schedules into a CSV data file format("DAT" file) and to store the same in the "eAlpha" folder.
    • Check the information in the accomplished alphalist using the Alphalist Validation Module.
    • If there is no error detected, a "Validation Successful" message will appear.
 

    To file the summary and adjustments of all the salaries paid to employees for the tax year. To be accompanied by an alphalist.

 
    Due For period starting
  1. Mon, Feb 1, 2016 Thu, Jan 1, 2015
 
    Due For period starting
  1. Tue, Jan 31, 2017 Fri, Jan 1, 2016
 
    Due For period starting
  1. Wed, Jan 31, 2018 Sun, Jan 1, 2017
       

 
  • 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: 1. Use the eBIRForms application. Download here.

    1. Setup your employer profile by entering the required employer details from the fields on the generated tax form to the eBIRForm software.
      • Employers only have to do this once. Once saved, enter the TIN number for future use and the employer's details will automate in the eBIRForm software.
    2. To complete the amount fields, you may get the amount from the generated tax form.
    3. Click Validate then Save.
    4. Click 'Submit' to electronically submit tax form through the use of Online eBIRForms System.
    5. An email confirmation will be received after approximately 15 minutes.
    6. Print three (3) copies of the tax form, and (3 copies) of the e-mail confirmation.
    7. Proceed to manually pay through any Accredited Agent Bank.
    8. Get all copies stamped upon payment.
    9. Take one stamped copy back for your own records.

    Generate employees summary using Alphalist Data Entry & Validation Module.

    • The following are the different schedules for the Alphalist
      • Employee terminated during the year.
      • Employees hired with no previous employer within the past year.
      • Employees hired with a previous employer within the year.
      • Employees who are minimum wage earners.
    • Submit the Alphalist to esubmission@bir.gov.ph with the following information:

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

  • The form 1604-CF is to be submitted on the - 31st of January for those with tax year ending last day of December. If the submission date falls on a Saturday, Sunday or holiday, it must be submitted on the first working day AFTER.

    • Submit with summary of all employees.
  • If there is any amount due after the adjustments, you must pay at local BIR office.

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

 Notes:

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.

 Notes:

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.

 Notes:

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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