Tax Alert No. 10 [Revenue Memorandum Circular (RMC) No. 17-2021 dated 26 January 2021]

Extension of the Deadline for the Filing/Submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)

The Commissioner of Internal Revenue has issued RMC No. 17-2021 extending the deadline for filing of BIR Form Nos. 1604-C and 1604-F from 31 January 2021 to 28 February 2021.

The new deadline also applies to the submission of the 4th Quarter and Annual Alphabetical List of Employees/Payees from whom Taxes Were Withheld (Alphalist) using the new version of the Alphalist Data Entry and Validation Module (Version 7.0). Alphalists that were submitted using the old version of the Alphalist Data Entry and Validation Module are no longer required to be resubmitted.

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