Tax Alerts

Deadline of filing and submission of BIR Forms 1604C and 1604F, together with annual alphalist of employees/payee, and quarterly alphalist of payees, extended to February 28, 2021

(Revenue Memorandum Circular No. 17-2021 issued on January 29, 2021)

This Tax Alert is issued to inform all concerned on the extension of deadline of filing and submission of BIR Forms 1604C and 1604F and certain alphalist attachments.

The deadline for filing and submission of the following returns and attachments were extended from January 31, 2021 to February 28, 2021:

  • Annual Information Return of Income Taxes Withheld on Compensation (BIR Form 1604C) and Annual Alphalist of Employees for the year 2020;
  • Annual Information Return of Income Payments Subjected to Final Withholding Taxes (BIR Form 1604F) and Annual Alphalist of Payees for the year 2020; and
  • Quarterly Alphalist of Payees as attachments to BIR Forms 1601EQ and 1601FQ for the fourth quarter of 2020.

The new Alphalist Data Entry and Validation Module (Version 7.0) issued by the BIR under Revenue Memorandum Circular (RMC) No. 07-2021 shall be used for the above-mentioned alphalists.

The resubmission of alphalists submitted prior to the issuance of RMC No. 07-2021 using the old version of the module is no longer required.