{"id":9136,"date":"2021-07-23T16:26:59","date_gmt":"2021-07-23T08:26:59","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=9136"},"modified":"2026-04-27T14:31:15","modified_gmt":"2026-04-27T06:31:15","slug":"bir-1604e","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-1604e\/","title":{"rendered":"Need to know: BIR 1604E"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9136\" class=\"elementor elementor-9136\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81d55c0 e-flex e-con-boxed e-con e-parent\" data-id=\"81d55c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dccfca elementor-widget elementor-widget-spacer\" data-id=\"6dccfca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45e0915 elementor-widget elementor-widget-heading\" data-id=\"45e0915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Need to know: BIR 1604E<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c90294 elementor-widget elementor-widget-spacer\" data-id=\"8c90294\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-031b9e0 e-flex e-con-boxed e-con e-parent\" data-id=\"031b9e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c264ba elementor-widget elementor-widget-text-editor\" data-id=\"5c264ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 14pt;\"><strong>What is BIR 1604E?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span id=\"anchor-link-who1604e\" style=\"font-size: 12pt;\">Annual Information Return of Creditable Income Taxes Withheld (Expanded)\/ Income Payments Exempt from Withholding Taxes or BIR 1604E shall be filed by a withholding agent who is required to withhold taxes on income payments which are subject to <span style=\"color: #e4ab00;\">Expanded Withholding Taxes<\/span>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f00098 elementor-widget elementor-widget-image\" data-id=\"3f00098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/BIR-1604E-2.jpg\" title=\"\" alt=\"BIR 1604E\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7f5d4 elementor-widget elementor-widget-text-editor\" data-id=\"4e7f5d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Who must file BIR 1604E?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">The BIR 1604E shall be filed in triplicate by every withholding agent\/payor who is either an:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Individual<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Estate<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Trust<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Partnership<\/span><\/li>\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/Corporation\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12pt;\">Corporation<\/span><\/a><\/li>\n<li><span style=\"font-size: 12pt;\">Government Agency<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Government Owned and Controlled Corporation<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Local Government Unit; and<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Other Juridical Entity<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">That are required to withhold and deduct taxes on income payments subject to the Expanded Withholding Taxes, or make income payments non-subject to withholding tax but subject to income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Attachment Required:<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Alphalist of Payees Subjected to Expanded Withholding Tax.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt;\">Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but Subject to Income Tax.<\/span><\/span>\n<p><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>When to file BIR 1604E?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">The BIR 1604E shall be filed on or before March 1 of the following calendar year in which the income payments that are subjected to expanded withholding taxes or exempted from withholding tax are paid or accrued.<\/span><\/p>\n<p><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Penalty for Non-compliance<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Failure to file an information return, statement or list, or keep any record, or supply any information required by the Code or by the Commissioner on the date prescribed has penalties. Upon the notice and demand by the Commissioner, the person failing to file, keep or supply the same one thousand pesos (\u20b11,000.00) for each failure. Provided, however, that the aggregate amount imposed for all such failures during a calendar year shall not exceed twenty-five thousand pesos (\u20b125,000.00).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">If you are interested in upgrading to a BIR-Ready Online Accounting System, take your accounting to a whole new level and unleash the power of AI with&nbsp;<\/span><span style=\"text-align: start;\">N3 AI Accounting (formerly&nbsp;<\/span><span style=\"font-size: 12pt;\">QNE Cloud Accounting Software). Create your <\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-3\">FREE&nbsp;<\/a><\/span><span style=\"text-align: start;\"><font color=\"#e4ab00\">N3 AI Accounting (formerly&nbsp;<\/font><\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-3\">Cloud Accounting Plan<\/a>)<\/span><span style=\"font-size: 12pt;\"> now!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Need to know: BIR 1604E What is BIR 1604E? Annual Information Return of Creditable Income Taxes Withheld (Expanded)\/ Income Payments Exempt from Withholding Taxes or BIR 1604E shall be filed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-9136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=9136"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9136\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=9136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=9136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=9136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}