Prescribing the Manner of Accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes

December 17, 2002 REVENUE MEMORANDUM CIRCULAR NO. 03-03 SUBJECT : Prescribing the Manner of Accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) TO : All Internal Revenue Officials and Others Concerned Pursuant to Revenue Regulations 6-2001 dated July 31, 2001, filing of Remittance Return of Final Income Taxes Withheld (BIR FORM 1602) is now on a monthly basis instead of quarterly effective October 2001. Relative thereto, all withholding agents required to file Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF July 1999 Encs) are required to attach an additional sheet as supplement to Schedule 3 Remittance per BIR Form 1602 herein referred to as Annex "A". ACcDEa All internal revenue officers and others concerned are hereby enjoined to be guided accordingly and give this circular as wide a publicity as possible. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue ANNEX A Remittance Per BIR Form No. 1602