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2431rr03 02 Anxb

This document outlines the preparation and filing of BIR Form 1604-C F by employers before January 31 each year. It details that employers must file the form with the BIR if compensation paid to employees is subject to withholding tax. Employers must then issue either a BIR Form 2306 or 2316 to employees depending on whether the employee's compensation is subject to final withholding tax or if the employee is entitled to substituted filing.

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Pau Line Escosio
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17 views

2431rr03 02 Anxb

This document outlines the preparation and filing of BIR Form 1604-C F by employers before January 31 each year. It details that employers must file the form with the BIR if compensation paid to employees is subject to withholding tax. Employers must then issue either a BIR Form 2306 or 2316 to employees depending on whether the employee's compensation is subject to final withholding tax or if the employee is entitled to substituted filing.

Uploaded by

Pau Line Escosio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Annex B

START
Preparation of BIR Form
No. 1604-C F

Before January 31

on or before
January 31

Employer files w/ BIR the


duly accomplished BIR
Form 1604-C F

Compensation income
subject to withholding
tax on compensation?

Employer shall issue BIR Form 2306 to


the payee[employees compensation is
subject to final withholding tax]

on or before January 31

Employee entitled
to substituted
filing?

Employer shall issue BIR


Form 2316 to the employee

y
Employer and employee execute a
sworn joint certification; Employer
to furnish copy of BIR Form 2316
and the joint certification to the
employee. Employer to retain a
copy of the joint certification

on or before January 31

on or before April 15
Employee files BIR
Form 1700/1701
together with BIR
Form 2316 and other
pertinent attachments

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