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Difference between revisions of "BIR Form 1604E"
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!Description | !Description | ||
|- | |- | ||
| − | | style="width:10%;" |1. Year | + | | style="width:10%;" |1. '''Year''' |
|<span style="color: rgb(34, 34, 34)">The current year when the BIR Form 1604E was issued.</span> | |<span style="color: rgb(34, 34, 34)">The current year when the BIR Form 1604E was issued.</span> | ||
|- | |- | ||
| − | | style="width:10%;" |2. Amended Return | + | | style="width:10%;" |2. '''Amended Return''' |
|Amended Return is filed to make corrections, additions or omissions to returns already declared, provided they have not yet been issued letters of authority from the BIR. | |Amended Return is filed to make corrections, additions or omissions to returns already declared, provided they have not yet been issued letters of authority from the BIR. | ||
|- | |- | ||
| − | | style="width:10%;" |3. No. of Sheets | + | | style="width:10%;" |3. '''No. of Sheets''' |
| − | |<span style="color: rgb(34, 34, 34)">Number of Attached Sheets declared when submitting the BIR Form 1604E</span> | + | |(Optional) |
| + | <span style="color: rgb(34, 34, 34)">Number of Attached Sheets declared when submitting the BIR Form 1604E</span> | ||
|- | |- | ||
| − | | style="width:10%;" |4. TIN | + | | colspan="2" class="col-grey-light-bg" style="vertical-align:middle;text-align:center;" |'''Part I - Background Information''' |
| + | |- | ||
| + | | style="width:10%;" |4. '''TIN''' | ||
|<span style="color: rgb(34, 34, 34)">Tax Identification Number of an Individual or Business</span> | |<span style="color: rgb(34, 34, 34)">Tax Identification Number of an Individual or Business</span> | ||
|- | |- | ||
| − | | style="width:10%;" |5. RDO Code | + | | style="width:10%;" |5. '''RDO Code''' |
|Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes. | |Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes. | ||
|- | |- | ||
| − | | style="width:10%;" |6. Line of Business/Occupation | + | | style="width:10%;" |6. '''Line of Business/Occupation''' |
|Nature of Business of the Company or the Occupation of an Individual | |Nature of Business of the Company or the Occupation of an Individual | ||
|- | |- | ||
| − | | style="width:10%;" |7. <span style="color: rgb(51, 51, 51)">Withholding Agent’s Name</span> | + | | style="width:10%;" |7. <span style="color: rgb(51, 51, 51)">'''Withholding Agent’s Name'''</span> |
|<span style="color: rgb(34, 34, 34)">Registered Name for Non-Individual(Company) or Whole Name for Individual.</span> | |<span style="color: rgb(34, 34, 34)">Registered Name for Non-Individual(Company) or Whole Name for Individual.</span> | ||
|- | |- | ||
| − | | style="width:10%;" |8. Telephone No. | + | | style="width:10%;" |8. '''Telephone No.''' |
|<span style="color: rgb(34, 34, 34)">Contact Number of the Tax Payer(Individual/Business).</span> | |<span style="color: rgb(34, 34, 34)">Contact Number of the Tax Payer(Individual/Business).</span> | ||
|- | |- | ||
| − | | style="width:10%;" |<span style="color: rgb(34, 34, 34)">9.Registered Address</span> | + | | style="width:10%;" | <span style="color: rgb(34, 34, 34)">9.'''Registered Address'''</span> |
|<span style="color: rgb(34, 34, 34)">The registered Address of the Tax Payer</span> | |<span style="color: rgb(34, 34, 34)">The registered Address of the Tax Payer</span> | ||
| − | * Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905 | + | *Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905 |
|- | |- | ||
| style="width:10%;" |10. Zip Code | | style="width:10%;" |10. Zip Code | ||
|<span style="color: rgb(34, 34, 34)">Contact Number of the Tax Payer(Individual/Business).</span> | |<span style="color: rgb(34, 34, 34)">Contact Number of the Tax Payer(Individual/Business).</span> | ||
|- | |- | ||
| − | | style="width:10%;" |<span style="color: rgb(34, 34, 34)">11.Category of Withholding Agent</span> | + | | style="width:10%;" | <span style="color: rgb(34, 34, 34)">11.Category of Withholding Agent</span> |
|'''Private''' <span style="color: rgb(34, 34, 34)">- if the type of business is a Private Company</span> | |'''Private''' <span style="color: rgb(34, 34, 34)">- if the type of business is a Private Company</span> | ||
'''Government''' - if the Agent is working on any Government Sector. | '''Government''' - if the Agent is working on any Government Sector. | ||
|- | |- | ||
| − | | colspan="2 | + | | colspan="2" style="vertical-align:middle;text-align:center;width:10%;" class="col-grey-light-bg" |'''Part II - Summary of Remittances''' |
|- | |- | ||
| − | | style="width:10%;" |12. Month | + | | style="width:10%;" |12. '''Month''' |
|List of Months in the form | |List of Months in the form | ||
|- | |- | ||
| − | | style="width:10%;" |13. Date of Remittance | + | | style="width:10%;" |13. '''Date of Remittance''' |
|Date of Remittance declared on each month. | |Date of Remittance declared on each month. | ||
| − | * By default it is always set on the 10th day of the month | + | *By default it is always set on the 10th day of the following month |
|- | |- | ||
| − | | style="width:10%;" |14. Name of Bank/Bank Code/ ROR No | + | | style="width:10%;" |14. '''Name of Bank/Bank Code/ ROR No''' |
| − | |Bank - the bank where the payment was made. | + | |(Optional) |
| + | Bank - the bank where the payment was made. | ||
| − | * If no payment occurred, Not Applicable will be applied. | + | *If no payment occurred, Not Applicable will be applied. |
ROR(Revenue Official Receipts) - put the Reference Number of Filing or Payment. If no reference number | ROR(Revenue Official Receipts) - put the Reference Number of Filing or Payment. If no reference number | ||
| − | * If no reference number available, Not Applicable will be applied. | + | *If no reference number available, Not Applicable will be applied. |
|- | |- | ||
| − | | style="width:10%;" |15. Taxes Withheld | + | | style="width:10%;" |15. '''Taxes Withheld''' |
|The amount of withholding tax paid for the applicable return | |The amount of withholding tax paid for the applicable return | ||
|- | |- | ||
| − | | style="width:10%;" |16. Penalties | + | | style="width:10%;" |16. '''Penalties''' |
| − | |Total penalties implied based from Surcharges | + | |Total penalties implied based from |
| + | |||
| + | * '''Surcharges''' | ||
| + | * '''Interest''' | ||
| + | * '''Compromise''' | ||
|- | |- | ||
| − | |17. Total Amount Remitted | + | |17. '''Total Amount Remitted''' |
|Total Amount Remitted based from Taxes withheld and Penalties applied. | |Total Amount Remitted based from Taxes withheld and Penalties applied. | ||
|} | |} | ||
Notes: | Notes: | ||
| − | * Grey fields are auto-generated and will automatically adjust based on the input of the user. | + | *Grey fields are auto-generated and will automatically adjust based on the input of the user. |
| − | * For detailed instructions on how to use the BIR Form 1604E, the user may visit the Job Aids which can be found [[BIR Form 1601E-Q Aids|here]] | + | *For detailed instructions on how to use the BIR Form 1604E, the user may visit the Job Aids which can be found [[BIR Form 1601E-Q Aids|here]] |
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Revision as of 10:34, 12 March 2021
BIR Form 1604E
BIR 1604E is annual tax return that summarizes the BIR Form 1601E – Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) paid/filed by the taxpayer within the taxable year (January to December).
File:BIR Form 1604E.png
BIR Form 1604E
| Field | Description |
|---|---|
| 1. Year | The current year when the BIR Form 1604E was issued. |
| 2. Amended Return | Amended Return is filed to make corrections, additions or omissions to returns already declared, provided they have not yet been issued letters of authority from the BIR. |
| 3. No. of Sheets | (Optional)
Number of Attached Sheets declared when submitting the BIR Form 1604E |
| Part I - Background Information | |
| 4. TIN | Tax Identification Number of an Individual or Business |
| 5. RDO Code | Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes. |
| 6. Line of Business/Occupation | Nature of Business of the Company or the Occupation of an Individual |
| 7. Withholding Agent’s Name | Registered Name for Non-Individual(Company) or Whole Name for Individual. |
| 8. Telephone No. | Contact Number of the Tax Payer(Individual/Business). |
| 9.Registered Address | The registered Address of the Tax Payer
|
| 10. Zip Code | Contact Number of the Tax Payer(Individual/Business). |
| 11.Category of Withholding Agent | Private - if the type of business is a Private Company
Government - if the Agent is working on any Government Sector. |
| Part II - Summary of Remittances | |
| 12. Month | List of Months in the form |
| 13. Date of Remittance | Date of Remittance declared on each month.
|
| 14. Name of Bank/Bank Code/ ROR No | (Optional)
Bank - the bank where the payment was made.
ROR(Revenue Official Receipts) - put the Reference Number of Filing or Payment. If no reference number
|
| 15. Taxes Withheld | The amount of withholding tax paid for the applicable return |
| 16. Penalties | Total penalties implied based from
|
| 17. Total Amount Remitted | Total Amount Remitted based from Taxes withheld and Penalties applied. |
Notes:
- Grey fields are auto-generated and will automatically adjust based on the input of the user.
- For detailed instructions on how to use the BIR Form 1604E, the user may visit the Job Aids which can be found here
| Modules | |
|---|---|
| Maintenance | ATC Code | Branch | Company | Tax |
| Job Aid Modules | |
| Maintenance Aids | ATC Codes Aids | Branch Aids | Company Aids | Tax Aids |
| Reports Module(Reports) | |
| Reports | Tax Reports |
| Tax Reports | Sales Journal | Purchase Journal | VAT Summary | BIR Form 2550M | BIR Form 2550Q | BIR Form 2551Q | BIR Form 0619-E | BIR Form 1601E-Q | BIR Form 1604E | Sales Relief | Purchase Relief | Summary Alphalist of Withholding Tax |
| Reports Aid | |
| Tax Reports | Sales Journal Aids | Purchase Journal Aids | VAT Summary Aids | BIR Form 2550M Aids | BIR Form 2550Q Aids | BIR Form 2551Q Aids | BIR Form 0619-E Aids | BIR Form 1601E-Q Aids | BIR Form 1604E Aids | Sales Relief Aids | Purchase Relief Aids | Summary Alphalist of Withholding Taxes Aids |