Circularizing the Availability of Various Revised BIR Forms Version January 2018

July 23, 2019 REVENUE MEMORANDUM CIRCULAR NO. 073-19 SUBJECT : Circularizing the Availability of Various Revised BIR Forms Version January 2018 TO : All Internal Revenue Officers, Employees, and Others Concerned This Circular is issued to prescribe and inform withholding tax agents on the availability of the revised BIR Forms (January 2018 ENCS), hereto attached as Annexes "A-C" which were revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law, to wit: Form No. Description 1604-C (Annex "A") Annual Information Return of Income Taxes Withheld on Compensation 1604-E (Annex "B") Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax 1604-F (Annex "C") Annual Information Return of Income Payments Subjected to Final Withholding Taxes 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 Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (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. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Annual Information Return of Income Taxes Withheld on Compensation ANNEX B Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax ANNEX C Annual Information Return of Income Payments Subjected to Final Withholding Taxes