RE?

UBLIC OF THE PHILIPPINES

DEPAKIMENT OT FINANCE
BUREAU OT INTERNAL REVEhTUE
Quezon City

February 20, 2020

REVENUE MEMORANDUM CIRCULAR NO.

SUBJECT : Nos. I604-CF and 1604-E for Online Fiting of Annual

Ii?:,*.?JI flT,,Tril; compensation. Final withholding Taxes, -rd Creditable
Income Taxes Withheld (Expandedllncome Payments Exernpt frorn withholding
\ Tax

TO ,r AII Internal Revenue Officials, Employees and Others Concerned

The submissior of the separate forms for'the Annual Information'Return of lncome Payments
Withheld on Compensation (BIR Fonn No. I604-C) and Annual Information Return, of income
Payments Subjectrd to Final Withholding Taxes (BIR Form No. 1604-F), including the Alphabetical
List, of EmployeeVPayees Frort Whom Taxes Wete Withheld- (alpfialisl), 'rvas extended from January
3l,2020tafebruxl28,2020 under RevenueMernorandum Circutar(RMC) No. 124-2019. Whilethe
deadline fui the filing ofl the.Arrnual Information Return of Creditable Income Taxes Withheld
(Expanded/lncomePayrlrentsExemptfromWithholdingTax(BIRFormNo.l604-E),togetherwiththe
alphalist is on March ltZA2.A. Hbwevelthe electronic formats of these formsarenotyetavailable in the
Elech'.onip fiting anO Paymerlt System. teFPS) and Electronic Bureau of Internal Revenue Forms
(eBlRForms) as of this date due io some technical issues.

In ordertoaddress this coneern, the old fotm for the AnnuaI Information Refum of Income Taxes
Withheld on Compensation and Final Withholding Taxes (BIR Form No.l604 CF) and BIR Form No.
1604-E shall be used instead in the onlinb filirrg of the aforesaid retums. Accordihgly, the alphalists of
these returns shall bs submitted thru the existing Alphalist Data Enfiy and Validation Module Version
6.1.

Moreover,'in .ease of the'issuance of an advisory declarring fte availability of the enhanced

version of,the Atrphalist Data Erltry aild Validation Module as prescribed by the said il.MC and there are
alphalists fiat were duly SubmitXed using the old versibn:of the !r,id dAta er-rtry rnodule, there iq no rieed
to prepare and re-sUbmitihere alphaliSts using the enhanced version of this module.

All internal revenue officers. employees, and others cqncemed are hereby enjcined to give this
Citcular as wide a publicity as possible.

tr*^
CAESARR DUIAY
Commissioner of Inte,rnal Revenue

HUREAU 0F th),',{;r+$ri\! Ht- \lbNt Il: 033275

2020
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