How to Prepare the BIR Form 1604E

1. Collect to Record all BIR Form 1601E filed/paid for the month of JANUARY to DECEMBER of the
applicable year
1.) Record the details of the BIR Form 1601E from January to December of applicable
year in the BIR Form 1604E, as follows:
1.) Date Remitted
2.) Month
3.) Year
4.) Bank - where the payment was made. If no payment, put “Not Applicable”.
5.) ROR – put the Reference Number of filling or payment. If no reference number,
put “Not Applicable”>
6.) Tax Withheld – is the amount of withholding tax paid for the applicable return.
7.) Penalties – if there is penalty paid
2. Review and finalize the BIR Form1604E for the applicable year.
3. Prepare the Alphalist of Payees (schedule 3 and schedule 4) for the applicable year using the
BIR Alphalist Data Entry.
1.) Record each payee and their corresponding amount in the Alphalist Data Entry.
2.) Generate and save the “dat file” in file server together with the BIR Form
1604E.
4. Test the “dat file” in BIR Alphalist Validation Module to identify any errors. If no errors, procced
to filling in BIR.

How to File the BIR Form 1604E and the Alphalist of Payees to BIR
There’s three (3) ways to file the BIR Form 1604E:

1. Electronic Ffiling Payment System ( eFPS )

1.) Alphalist of payees ( dat file ) is then attached to the eFPS Form
2.) If cannot be attached via EFPS, emailed to esubmission@bir.gov.ph
2. Electronic BIR Form ( eBIR Form ) – for non-efps
1.) Alphalist of Payees ( dat file ) is emailed to esubmission@bir.gov.ph
3. Manual Filling of BIR – kindly check with your RDO if they still accept manual filing of BIR Form
1604E.

NOTE!!
Due Date: Every Year f MARCH 1
BIR TAX FORM: 1604-E