BIR FORM 1604-E AND RELATED ALPHALISTS Under Part I of BIR Form 1604-E, a taxpayer needs to disclose whether it is a top withholding agent (TWA) in the “Background Information.” The BIR has released ...

In addition to the withholding tax/remittance returns, withholding agents are also required to submit to the BIR an Annual Information Return (BIR Form 1604E and 1604CF) together with an Alphabetical ...

The BIR Form 1604-E, on the other hand, should be filed by withholding agents on or before March 1 of the year following the year in which the income payments were made.

This is then cross-checked with the Alphalist of payees in the BIR Form 1604E or 1601E from the withholding agents.

On the other hand, taxpayers who withheld expanded withholding taxes are required to file the BIR Form 1604-E, with the alpha list of payees, on or before Mar. 1, 2025.