(To be filled up by the BIR)

DLN:
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

PSOC:

Annual Information Return

of Income Taxes Withheld on
Compensation and Final Withholding Taxes

PSIC:
BIR Form No.

1604-CF
July 2008 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an X.

1 For the Year
2 Amended Return?
3 No of Sheets Attached
(YYYY)
Yes
No
Part I
Background Information
4 TIN
5 RDO Code
6 Line of Business/
Occupation
(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)
8 Telephone No.
7 Withholding Agent's Name
9

Registered Address

10 Zip Code

11 In case of overwithholding/overremittance after the year-end adjustment on compensation,

If yes, specify
have you released the refund/s to your employee/s?
Yes
No
the date of refund
12 Total Amount of Overremittance on
13 Month of First Crediting of
14 Category of Withholding Agent
Tax Withheld under Compensation
Overremittance
Private
Government
Part II
S u m m a r y o f R e m i t t a n c e s
Schedule 1
R e m i t t a n c e p e r B I R F o r m
N o. 1601-C
NAME OF BANK/BANK CODE/
DATE OF
TOTAL AMOUNT
MONTH
TAXES WITHHELD
ADJUSTMENT
PENALTIES
REMITTANCE
ROR NO., IF ANY
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 2
R e m i t t a n c e p e r B I R F o r m
N o. 1601-F
NAME OF BANK/BANK CODE/
DATE
OF
TAXES
TOTAL AMOUNT
PENALTIES
MONTH
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 3
R e m i t t a n c e p e r B I R F o r m
N o. 1602
NAME OF BANK/BANK CODE/
DATE OF
TAXES
TOTAL AMOUNT
MONTH
PENALTIES
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
TOTAL
Schedule 4
R e m i t t a n c e p e r B I R F o r m
N o. 1603
NAME OF BANK/BANK CODE/
DATE OF
TAXES
TOTAL AMOUNT
QUARTER
PENALTIES
ROR NO., IF ANY
REMITTANCE
WITHHELD
REMITTED
1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL
We declare, under the penalties of perjury, that this declaration has been made in good faith, verified by us, and to the best of our
Stamp of Receiving Office and
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the
Date of Receipt
regulations issued under authority thereof.

15

President/Vice President/Principal Officer/Accredited Tax Agent/

Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory

16

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No.(if applicable) Date of Issuance

Date of Expiry

Treasurer/Assistant Treasurer
(Signature Over Printed Name)

Title/Position of Signatory
TIN of Signatory

Part III
Schedule 5
SEQ
TIN
NO.

BIR Form 1604-CF (ENCS) - PAGE 2

Alphabetical List of Employees/ Payees from whom Taxes were Withheld (format only)
ALPHALIST OF PAYEES SUBJECT TO FINAL WITHHOLDING TAX (Reported Under BIR Form No. 2306)
NATURE OF INCOME
AMOUNT OF
NAME OF PAYEES
ADDRESS OF * STATUS
ATC
RATE
(As to Residence/
(Last Name, First Name,
PAYEES
PAYMENT
INCOME
OF
Nationality)
(Refer to BIR Form No. 1601-F)
Middle Name for Individuals,
PAYMENT
TAX

AMOUNT OF TAX
WITHHELD
(Not Creditable)

complete name for Non - Individuals)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total
Schedule 6
SEQ
NO.
(1)

(10)
P

P
ALPHALIST OF EMPLOYEES OTHER THAN RANK AND FILE WHO WERE GIVEN FRINGE BENEFITS DURING THE YEAR (Reported Under BIR Form No. 2306)

TIN

(2)

Total
* A - Citizens of the Philippines

NAME OF EMPLOYEES
Last Name
(3a)

First Name
(3b)

Middle Name
(3c)

ATC

AMOUNT OF
FRINGE BENEFIT

(4)

GROSSED - UP
MONETARY
VALUE
(6)

(5)

AMOUNT OF
TAX WITHHELD
(NOT CREDITABLE)
(7)

B - Resident Alien Individuals

C - Non-Resident Alien Engaged in Business
D - Non-Resident Alien not Engaged in Business
E - Domestic Corporation
F - Resident Foreign Corp.
G - Non-Resident Foreign Corp.
H - Alien employees of oil exploration service contractors and subcontractors, offshore banking units and regional or area headquarters of multinational corporations

monthly remittance return for final income taxes witheld

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Et

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)

2306)

On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)

ALPHABETICAL LIST OF EMPLOYEES/PAYEES FROM WHOM TAXES WERE WITHHELD (FORMAT ONLY)

(Use Schedule 7.5 for Minimum Wage Earner)

Schedule 7.1

ALPHALIST OF EMPLOYEES TERMINATED BEFORE DECEMBER 31

(Reported Under BIR Form No. 2316)

(Use the same format as in Schedule 7.3 but prepare a separate column (before Gross Compensation) for inclusive date of employment.
The annualized method should have been applied in computing the tax due from the employee upon termination of the employment contract.)
Schedule 7.2
SEQ
TIN
NO
(1)

(2)

(3a)

(3b)

(3c)

TOTALS
Schedule 7.3
SEQ
TIN
NO
(1)

ALPHALIST OF EMPLOYEES WHOSE COMPENSATION INCOME ARE EXEMPT FROM WITHHOLDING TAX BUT SUBJECT TO INCOME TAX
(Reported Under BIR Form No. 2316) (Applicable from January 1 to July 5, 2008)
(4)
GROSS COMPENSATION INCOME
Gross
NON - TAXABLE
Total Non-Taxable/Exempt
TAXABLE
EXEMPTION
Premium Paid
Compensation
13th Month Pay De Minimis
SSS,GSIS,PHIC, & Pag - ibig
Salaries & Other Forms
Compensation
Basic
Salaries & Other Forms
Code
Amount
on Health and/or
Income
& Other Benefits
Benefits
Contributions, and Union Dues
of Compensation
Income
Salary
of Compensation
Hospital
4(a)
4(b)
4(c)
4(d)
4(e)
4(f)
4(g)
4(h)
( 5a)
( 5b)
Insurance (6)

NAME OF EMPLOYEES
Last
First
Middle
Name
Name
Name

NAME OF EMPLOYEES
Last
First
Middle
Name
Name
Name

(2)

(3a)

(3b)

Gross
Compensation
Income
4(a)

(3c)

TOTALS

Schedule 7.3 (continuation)

Premium Paid on
EXEMPTION
Health and/or
Hospital Insurance
Code
Amount
(5a)
(5b)
(6)

(1)

P
NAME OF EMPLOYEES
First
Name

Middle
Name

Gross
Compensation
Income

(3a)

(3b)

(3c)

(4a)

TOTALS

(8)

13th Month Pay

& Other
Benefits
(4b)

TAXABLE
Salaries & Other Forms
of Compensation
4(i)

Total Taxable
Compensation Income
4(j)

AMOUNT OF TAX
WITHHELD
AS ADJUSTED
( to be reflected in BIR Form No. 2316)
(11)=(9+10a) or (9-10b)

(4s = 4p+4q+4r)

Premium Paid on
Health and/or
Hospital
Insurance

EXEMPTION

Employers )
Code

NAME OF EMPLOYEES

(2)

(4t = 4j+ 4s)

(5a)

Amount
(5b)

First
Name

Region No.
Where
Assigned

Middle
Name

Gross
Compensation

(3a)

(3b)

(3c)

(4)

Basic/
SMW

(5a)

Net
Taxable
Compen-

sation
Income
(7)

(6)

Holiday Overtime
Pay
Pay

(5b)

TOTALS P

Inclusive Date
of Employment
From
To
(5o)
(5p)

Gross
Compensation
Income
(5q)
P

Basic SMW
Per Day

Basic SMW
Per Month

Basic SMW
Per Year

(5r)

(5s)

(5t)

(5c)
P

Substituted
Filing?
Yes/No
(12)

PRESENT EMPLOYER
NON - TAXABLE
Total Taxable
13th Month
De
SSS,GSIS,PHIC &
Salaries &
(Previous Employer) Pay & Other Minimis Pag - ibig Contributions,
Other Forms
Benefits
Benefits
and Union Dues
of Compensation
(4k)
(4l)
(4m)
(4n)
(4j= 4g+4h+4i)

TAX
DUE
(JAN. DEC.)

TAX WITHHELD
(JAN. - NOV.)
PREVIOUS
EMPLOYER

PRESENT
EMPLOYER

(8)

(9a)

(9b)

Total Non-Taxable
Compensation Income
(Present)
(4o)

YEAR - END ADJUSTMENT (10a or 10b)

AMOUNT W/HELD
OVER WITHHELD TAX
& PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE
(10a)=(8)-(9a+9b)

P
AMOUNT OF TAX
WITHHELD
AS ADJUSTED
(To be reflected in BIR Form No. 2316
issued by the present employer )
(11)=(9b+10a) or (9b-10b)

(10b)=(9a+9b)-(8)

(5d)
P

(Reported Under BIR Form No. 2316)

GROSS COMPENSATION INCOME
PREVIOUS EMPLOYER
NON - TAXABLE
13th Month Pay
De Minimis
SSS,GSIS,PHIC &
Salaries & Other
& Other
Benefits
Pag - ibig Contributions,
Forms of
Benefits
and Union Dues
Compensation
(5g)
(5h)
(5i)
(5j)

Night
Hazard
Shift
Pay
Differential
(5e)
(5f)
P

ALPHALIST OF MINIMUM WAGE EARNERS

Premium Paid on
Health and/or
Hospital
Insurance

Net Taxable
Compensation
Income

(7)

(8)

TAX
DUE
(JAN. - DEC.)
(9)

P
P
P
P
P
Note: For schedule numbers 5, 6 and 7.1, 7.2, 7.3, 7.4 prepare separate schedules for foreign nationals/payees

Salaries & Other

Forms of
Compensation
(5ac)
P

TAXABLE
13th Month Pay
SALARIES &
& Other
OTHER FORMS
Benefits
OF COMP.
(5ad)
(5ae)
P

TAXABLE
Salaries &
Other Forms
of Compensation
(5m)

13th Month Pay

& Other
Benefits
(5l)

Total Taxable
(Previous Employer)

(5n = 5l + 5m)

Total
Compensation
Present

Total Compensation Income

(Previous & Present
Employers )

(5af)

(5ag)
P

(Reported Under BIR Form No. 2316)

TAX WITHHELD
(JAN. - NOV.)
PREVIOUS
EMPLOYER

PRESENT
EMPLOYER

(10a)

(10b)
P
SMW - Statutory Minimum Wage

Total NonTaxable/Exempt
Compensation
Income (5k)

ALPHALIST OF MINIMUM WAGE EARNERS (Reported Under BIR Form No. 2316)
GROSS COMPENSATION INCOME
PRESENT EMPLOYER
NON-TAXABLE
Factor Used Holiday Overtime Night Shift Hazard
13th Month Pay
De Minimis
SSS,GSIS,PHIC &
(No. of
Pay
Pay
Differential Pay
& Other
Benefits
Pag - ibig Contributions,
Days/Year)
Benefits
and Union Dues
(5u)
(5v)
(5w)
(5x)
(5y)
(5z)
(5aa)
(5ab)

Schedule 7.5 (continuation)

Amount
(6b)

Total Taxable
(Previous & Present

Schedule 7.5 (continuation)

Code
(6a)

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR (Reported Under BIR Form No. 2316)
GROSS COMPENSATION INCOME
PREVIOUS EMPLOYER
NON - TAXABLE
TAXABLE
Total Non-Taxable
De Minimis
SSS,GSIS,PHIC &
Salaries
Basic
13th Month Pay
Salaries &
Compensation Income
Benefits
Pag - ibig Contributions,
Other Forms
Salary
& Other
Other Forms
(Previous)
and Union Dues
Of Compensation
Benefits
of Compensation
(4c)
(4d)
(4e)
(4f)
(4g)
(4h)
(4i)

Income Previous

EXEMPTION

(8)

ALPHALIST OF MINIMUM WAGE EARNERS

Last
Name

(1)

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR

TAX WITHHELD
YEAR - END ADJUSTMENT (10a or 10b)
(JAN. - NOV.)
AMOUNT WITHHELD
OVER WITHHELD TAX
AND PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE
(9)
(10a) = (8) - (9)
(10b)=(9) - (8)

TAX DUE
(JAN. -DEC.)

Total
Compensation
Present

TAXABLE
13th Month Pay
Salaries &
& Other
Other Forms
Benefits
of Compensation
(4q)
(4r)

Schedule 7.5
SEQ
TIN
NO

Tax Due

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH PREVIOUS EMPLOYER/S WITHIN THE YEAR

PRESENT EMPLOYER

(4p)

ALPHALIST OF EMPLOYEES AS OF DECEMBER 31 WITH NO PREVIOUS EMPLOYER WITHIN THE YEAR (Reported Under BIR Form No.2316)
(4)
GROSS COMPENSATION INCOME
NON - TAXABLE
De Minimis
SSS,GSIS,PHIC, & Pag - ibig
Salaries & Other Forms
Total Non-Taxable/Exempt
Basic
13th Month Pay
Benefits
Contributions, and Union Dues
of Compensation
Compensation Income
Salary
& Other Benefits
4(c)
4(d)
4(e)
4(f)
4(g)
4(h)

Schedule 7.4 (continuation)

Basic
Salary

13th Month Pay

& Other Benefits
4(b)

Last
Name

(2)

Net
Taxable
Compensation
Income
(7)

Schedule 7.4
SEQ
TIN
NO

Net
Taxable
Compensation
Income
(7)

YEAR - END ADJUSTMENT (11a or 11b)

AMOUNT W/HELD
OVER WITHHELD TAX
& PAID FOR
REFUNDED TO
IN DECEMBER
EMPLOYEE
(11a) = (9) - (10a+10b)
P

AMOUNT OF TAX
WITHHELD
AS ADJUSTED
(To be reflected in BIR Form No. 2316 issued
by the present employer )

(11b) = (10a+10b) - (9)

P

(12) = (10b+11a) or (10b -11b)

P

LOYEES/PAYEES FROM WHOM TAXES WERE WITHHELD (FORMAT ONLY)