BIR Revised Various Forms

This tax update is based on Revenue Memorandum Circular (RMC) Nos. 73-2019 and 74-2019 which is issued to prescribe and inform withholding tax agents and taxpayers on the availability of the revised BIR Forms (January 2018 ENCS) which were revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law to wit:

• FORM 1604-C : Annual Information Return of Income Taxes Withheld on Compensation Click here to download BIR Form 1604-C

• BIR FORM 1604-F – Annual Information Return of Income Payments Subjected to Final Withholding Taxes Click here to download BIR Form 1604-F 

• BIR FORM 2306 – Certificate of Final Tax Withheld at Source Click here to download BIR Form 2306
• BIR FORM 2307 – Certificate of Creditable Tax Withheld at Source  Click here to download BIR Form 2307

As additional reference, here’s a deeper look to the changes in certain forms under BIR RMC Nos. 73 and 74 – 2019:

RMC 73: (Click here to download)

1604C – New form. Old form was 1604CF which is a combination of Compensation and Final Withholding.

1604F – New form. Old form was

1604CF which is a combination of Compensation and Final Withholding.

1604E – Revised form.

Update: On the old form, Schedule 1 – Remittance per BIR Form No. 1601E are entered per month.

On the new form, Schedule 1 – Remittance per BIR Form No. 1601EQ are now entered per quarter.

New column was added on the Remittances section for these (3) forms.

RMC 74: (Click here to download)

2307 – Certificate of Creditable Tax Withheld at Source

Old version:

Revised version: Minor Change.Removed 5A field on Payee Information section.

Signatories

Old version:

Revised version:

Minor Change. Signature, Name of Payor/Payor’s Authorized Representative / Tax Agent. Title/Designation and TIN are all combined in one portion of the Signatory.

2306 – Certificate of Final Tax Withheld at Source

Old version:

Revised version:

Updated UI. Removed some line number fields, now only up to 8A for Parts 1 & 2. Removed Zip Code for Foreign Address.

Signatories

Old version:

Revised version:

Minor Change. Signature, Name of Payor/Payor’s Authorized Representative/Tax Agent. Title/Designation and TIN are all combined in one portion of the Signatory.

The revised manual returns are already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Payment/Remittance Forms section. However, the returns are not yet available in the eFPS and eBIRForms. Once the abovementioned returns are available in eFPS or already included in the new offline eBIRForms Package, a revenue issuance shall be released to announce the availability of the revised returns. Refer to the attached RMCs for other details.