BIR 1604-E — Rent & services taxes summary

2014 Submit dates

    Submit by For the period starting
  1. Mon, Mar 3 Tue, Jan 1

BIR 1604-E — Quick facts


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BIR 1604-E — Answers to your questions

1. What is the name of the 1604-E?

  • The name of the 1604-E is "Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax".

2. What is the purpose of the 1604-E?

  • The purpose of the form 1604-E is to file the annual withholding tax on professional services or rent paid to other parties.

3. How do you submit the 1604-E?

  • To submit the form 1604-E, you must:
    1. Sign in black ink.
    2. Get all copies stamped upon payment.
    3. Take one stamped copy back for your own records.

4. When is the due date to submit the 1604-E?

  • The form 1604-E must be submitted on the 1st of March for those with tax year ending last day of December (If this day is a Saturday, Sunday or holiday, it must be submitted by the first working day AFTER.) Submit with summary of all rent & services.

5. When is the payment due for the 1604-E?

  • The 1604-E has no payment due.

6. How many copies do you need to submit for the 1604-E?

  • For the 1604-E, you must submit 3 copies.

 Notes: Forms must be submitted in triplicate, portrait and in long bond (US folio) size.