2316 to every employee on or before February 01, 2010. Taxpayers are required to use either the excel format or their own extract program which shall pass through the validation module issued by the Bureau.Ĭommissioner Tan-Torres also told employers of their other obligations to the BIR that have to be complied with, like the conduct of year-end adjustment on wages of all their employees to ensure that their tax due is equal to their tax withheld and to issue BIR Form No. The Technical specifications to be used, can be found in Annex“A-2009”of the said RMC. The file format to be used by the withholding agents in the submission and filing of the 1604-CF form with the Alphalists attachment thru diskette / CD/ email: as embodied under RMC No.
However, those required to file under the Electronic Filing & Payment System (eFPS) shall submit in soft copies regardless of the number of employees. 1604-CF or the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes together with its attachment, the Alphabetical List (Alphalists) of Employees including Minimum Wage Earners on or before February 01, 2010.īIR Form 1604-CF contains information on taxes withheld and deducted by employers from the wages of their employees which shall be filed with BIR on or before January 31 st of the succeeding year.įor this year, since January 31 st is on a Sunday, the deadline was automatically moved to the next working day, February 01, 2010.Īs required, all withholding agents with less than ten (10) employees shall submit to BIR, BIR Form No.1604-CF with Alphalists of Employees in hard copies, while employers with ten (10) or more employees shall submit the same in hard and soft copies. Tan-Torres told employers that they have to submit to the concerned BIR offices BIR Form No. Tan-Torres again reminded all taxpayers of their compliance obligations for the year end and the early part of 2010 to avoid penalties and inconvenience. Quezon City, 05 January, 2010 – BIR Commissioner Joel L.