Tax Alert No. 54 [Revenue Memorandum Circular No. 73-2019 dated 23 July 2019]

02 Aug 2019

Circularizing the Availability of Various Revised BIR Forms Version January 2018

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular No. 73-2019 dated 23 July 2019 to prescribe and inform withholding tax agents of the availability of the following revised BIR Forms (version January 2018) for the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law:

Form No.	Description	Annex Reference
1604-C	Annual Information Return of Income Taxes Withheld on Compensation	Annex A
	Alphabetical List of Employees/Payees From Whom Taxes Were Withheld	Annex B
1604-E	Annual Information Return of Creditable Income Taxes Withheld(Expanded)/ Income Payments Exempt from Withholding Tax	Annex C
1604-F	Annual Information Return of Income Payments Subjected to Final Withholding Taxes	Annex D

The revised manual returns are already available in the BIR website 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).

A revenue issuance will be released once these forms are available in eFPS and/or the Offline eBIRForms Package.

You may access the full version of the issuance through the BIR website.