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    REVENUE MEMORANDUM CIRCULAR NO. 18-2021 Issued On February 2, 2021 Clarifies

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    nathalie velasquez
    The Revenue Memorandum Circular clarifies the filing requirements for BIR Form Nos. 1604-CF, 1604-E and other matters for the 2020 tax year. Taxpayers must file the old consolidated 1604-CF form using the eFPS facility if they are eFPS mandated users, or use the new separated 1604C and 1604F forms through the Offline eBIRForms Package if they are offline eBIRForms mandated users or manual filers. For BIR Form 1604-E, filing requirements differ based on the taxpayer's status as an eFPS mandated user, offline eBIRForms mandated user, or manual filer. Unsigned BIR Form 2316 certificates will be accepted provided

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    REVENUE MEMORANDUM CIRCULAR NO. 18-2021 Issued On February 2, 2021 Clarifies

    Uploaded by

    nathalie velasquez
    933 views2 pages
    The Revenue Memorandum Circular clarifies the filing requirements for BIR Form Nos. 1604-CF, 1604-E and other matters for the 2020 tax year. Taxpayers must file the old consolidated 1604-CF form using the eFPS facility if they are eFPS mandated users, or use the new separated 1604C and 1604F forms through the Offline eBIRForms Package if they are offline eBIRForms mandated users or manual filers. For BIR Form 1604-E, filing requirements differ based on the taxpayer's status as an eFPS mandated user, offline eBIRForms mandated user, or manual filer. Unsigned BIR Form 2316 certificates will be accepted provided

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    RMC No. 18-2021

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    The Revenue Memorandum Circular clarifies the filing requirements for BIR Form Nos. 1604-CF, 1604-E and other matters for the 2020 tax year. Taxpayers must file the old consolidated 1604-CF form using the eFPS facility if they are eFPS mandated users, or use the new separated 1604C and 1604F forms through the Offline eBIRForms Package if they are offline eBIRForms mandated users or manual filers. For BIR Form 1604-E, filing requirements differ based on the taxpayer's status as an eFPS mandated user, offline eBIRForms mandated user, or manual filer. Unsigned BIR Form 2316 certificates will be accepted provided

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    933 views2 pages

    REVENUE MEMORANDUM CIRCULAR NO. 18-2021 Issued On February 2, 2021 Clarifies

    Uploaded by

    nathalie velasquez
    The Revenue Memorandum Circular clarifies the filing requirements for BIR Form Nos. 1604-CF, 1604-E and other matters for the 2020 tax year. Taxpayers must file the old consolidated 1604-CF form using the eFPS facility if they are eFPS mandated users, or use the new separated 1604C and 1604F forms through the Offline eBIRForms Package if they are offline eBIRForms mandated users or manual filers. For BIR Form 1604-E, filing requirements differ based on the taxpayer's status as an eFPS mandated user, offline eBIRForms mandated user, or manual filer. Unsigned BIR Form 2316 certificates will be accepted provided

    Copyright:

    © All Rights Reserved
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    Download as pdf or txt
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    REVENUE MEMORANDUM CIRCULAR NO.

    18-2021 issued on February 2, 2021 clarifies


    the filing of BIR Form Nos. 1604-CF, 1604-E and other matters.
    For the filing of the 2020 Annual Information Return on Income Taxes Withheld on
    Compensation and Final Withholding Taxes, more particularly the old consolidated BIR Form No.
    1604-CF and the new separated BIR Form Nos. 1604C and 1604-F, as well as the old and new
    Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments
    Exempt from Withholding Tax (BIR Form No. 1604-E), the following requirements shall be
    complied with:

    a. On BIR Form No. 1604-CF


    Version of
    Type of Taxpayer Type of Form Filing Facility
    Form
    July 2008 eFPS facility
    Mandated-users of (ENCS)
    Old consolidated form
    Electronic Filing and
    (BIR Form No.
    Payment System
    1604CF)
    (eFPS)*

    January 2018 Offline


    Mandated-users of eBIRForms
    Offline eBIRForms New separated forms
    (BIR Form Nos. Package
    Package
    1604C/1604F)
    Manual Filers** January 2018
    New separated forms
    (BIR Form Nos. Offline
    1604C/1604F) eBIRForms
    Package

    b. On BIR Form No. 1604-E


    Version of
    Type of Taxpayer Type of Form Filing Facility
    Form
    Mandated-users of Old July 1999 eFPS facility
    Electronic Filing and (ENCS)
    Payment System (eFPS)*
    Mandated-users of Offline New January 2018 Offline
    eBIRForms Package (ENCS) eBIRForms
    Package
    Manual Filers** New January 2018 Offline
    (ENCS) eBIRForms
    Package
    * In case of unavailability of the system, eFPS filers shall use the new forms in the
    Offline eBIRForms Package.
    ** BIR Form Nos. 1604-C, 1604-F and 1604-E are only information returns and no
    payment is to be made, thus, these forms are considered “No Payment Form” and per
    RR No. 6-2014, as amended, taxpayer filing for a “No Payment Return” shall use the
    Offline eBIRForms Package.
    The copies of Certificate of Compensation Payment/Tax Withheld for Compensation
    Payment With or Without Tax Withheld (BIR Form No. 2316) without the signature of the
    concerned employee shall be accepted by this BIR, provided that the certificates are duly signed
    by the authorized representative of the taxpayer-employer.
    Taxpayers who have already filed their tax returns online thru the facilities of Electronic
    Filing and Payment System (eFPS) and Offline eBIRForms Package need not submit hard copies
    thereof to the Revenue District Office where they are duly registered.

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