RMC No. 18-2021: Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters

Key points

1. BIR Form 1604-CF. Mandated eFPS users file the old consolidated Form 1604CF (July 2008 ENCS) through eFPS. Mandated users of the Offline eBIRForms Package and manual filers use the new separated Form Nos. 1604C/1604F (January 2018) through the Offline eBIRForms Package.
2. BIR Form 1604-E. Mandated eFPS users file the old form (July 1999 ENCS) through eFPS. Mandated users of the Offline eBIRForms Package and manual filers use the new form (January 2018 ENCS) through the Offline eBIRForms Package.
3. System unavailable and no-payment forms. If eFPS is unavailable, eFPS filers use the new forms in the Offline eBIRForms Package. Forms 1604-C, 1604-F and 1604-E are information returns with no payment, so under RR No. 6-2014, as amended, they are filed through the Offline eBIRForms Package.
4. BIR Form 2316. Copies without the employee’s signature are accepted if duly signed by the employer’s authorized representative.
5. Hard copies. Taxpayers who already filed online through eFPS or the Offline eBIRForms Package need not submit hard copies to their RDO.

Who is affected

• Mandated eFPS users
• Mandated users of the Offline eBIRForms Package
• Manual filers
• Employers issuing BIR Form 2316

Deadlines and effectivity

• Applies to the 2020 Annual Information Return