Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes — filed by employers by January 31 for the preceding calendar year.
BIR Form 1604CF is the annual summary return that employers file to report all withholding taxes on compensation paid to employees, as well as final withholding taxes paid on dividends, royalties, and other passive income during the calendar year. It is due on January 31 of the following year.
The 1604CF summarizes information that has already been remitted monthly throughout the year via BIR Form 1601C. Attached to the 1604CF is the Alphalist of employees — a detailed list of every employee, their annual compensation, and the total tax withheld, which must reconcile with all the monthly returns filed during the year.
In practice: Prosperidad Staffing Solutions in Cebu employs 45 people. By January 31, 2026, it must file its 1604CF for calendar year 2025, listing all 45 employees with their annual gross compensation and total withholding tax deducted. If the company hired or terminated employees mid-year, those are included for their applicable periods.
Why it matters: The 1604CF and its Alphalist are how the BIR cross-checks whether employers are correctly withholding taxes from employees. Discrepancies between the 1604CF totals and the monthly 1601C remittances often trigger BIR correspondence or audits. Employees also use the information from the 1604CF (via their Form 2316, the Certificate of Compensation Payment) to confirm whether they qualify for substituted filing or need to file their own ITR.