BIR Form 1604E Filing
Annual Information Return of Income Payments Subject to Expanded Withholding Taxes
This service covers the preparation and filing of BIR Form 1604E, the annual summary of all income payments subject to Expanded Withholding Tax (EWT). This filing reconciles all 0619E and 1601EQ submissions made throughout the year and supports the issuance of Form 2307s to payees.
Who Is This For?
All BIR-registered withholding agents who made payments subject to EWT during the previous calendar year, including corporations, OPCs, SMEs, and service firms.
How Long Does It Take?
5–7 business days for full reconciliation
Rush support available mid-February before March 1 deadline
What If I Don’t Have All My Information Yet?
JKNC can reconstruct your year using Form 2307s issued or help regenerate missing data using your vendor payment records.
Will JKNC Do the Filing/Execution?
Yes. Unless advisory-only is selected, JKNC handles filing, validation, and official compliance archiving.
Will It Be Accepted by Government Agencies and Bodies?
Yes. This is a mandatory annual requirement under the Philippine Tax Code and subject to audit.
Can Foreign Entities Use This?
Yes, if registered locally and have made payments requiring expanded withholding within the Philippines.
Is This Confidential and Protected?
Yes. All payee, vendor, and tax data are encrypted and processed under strict confidentiality protocols.
How Does This Connect with Other JKNC Products?
0619E and 1601EQ Filing Services
Certificate of Creditable Tax Withheld (Form 2307) Issuance
Vendor Tax Ledger Maintenance
Annual Compliance & Tax Calendar Retainers
What Comes Next After This Deliverable?
Issue Form 2307 to suppliers and professionals
Align with Form 1702/1701 for your own ITR filing
Archive EWT proof for 3–5 years (audit window)
Optional: Bundle with JKNC’s Annual Tax Compliance Folder for seamless government inspections
An annual EWT compliance requirement that summarizes total withholdings for the year, validates BIR records, and supports the annual issuance of tax certificates to suppliers and service providers.
Ensures total compliance with BIR EWT rules
Avoids penalties and audit flags from missing or mismatched reports
Validates all Form 2307s issued or to be issued
Required for audit readiness and supplier cross-validation
Submit 0619E and 1601EQ copies or EWT ledger
JKNC prepares BIR Form 1604E based on consolidated data
We submit via eFPS or eBIRForms and issue confirmation
Optional: JKNC helps validate and prepare Form 2307s for suppliers
Intake of EWT records: 0619E, 1601EQ, or EWT ledger
Reconciliation of monthly/quarterly withholding declarations
Review of payees, TINs, and withheld amounts
Populate Form 1604E and validate figures
Submit electronically to BIR before the March 1 deadline
Issue archive package with filing proof and summary report
TIN and BIR Certificate of Registration
All 0619E and 1601EQ filed for the year
Payee list with TINs and total income paid/withheld
Optional: 2307 copies or ledger (if certificates already issued)
Annual Form 1604E preparation and filing
Consolidation of all EWT activities for the previous year
Cross-checking of payee data
Optional support for correcting missed withholdings or misclassified payments
Filed Form 1604E (PDF)
eFPS/eBIRForms submission confirmation
EWT Annual Summary Report
Optional Zoom consult for businesses with many suppliers or freelancers
In-person filing support (Metro Cebu)