2025 BIR Form 1604F Deadline and Filing Requirements Guide

The Bureau of Internal Revenue (BIR) Philippines has issued an important reminder regarding the annual filing of income payments subjected to final withholding taxes. Taxpayers and withholding agents must prepare for the upcoming deadline for BIR Form 1604F and its accompanying Alphalist.

Below is a detailed guide based on the official BIR advisory, ensuring you meet compliance standards for the 2025 tax season.

Important Deadline Announcement

According to the BIR, the deadline for submission is January 31, 2026.

It is crucial for all withholding agents to file on or before this date to avoid unnecessary penalties and surcharges associated with late submissions.

What is BIR Form 1604F?

BIR Form 1604F is the Annual Information Return of Income Payments Subjected to Final Withholding Taxes. This form summarizes all final taxes withheld by an agent during the calendar year. It must be submitted alongside an alphabetical list (Alphalist) of payees from whom the taxes were withheld.

Mandatory Documentary Requirements

To ensure a complete and valid submission, withholding agents must secure and prepare the following documentary requirements as highlighted in the BIR infographic:

  • BIR Form 1604F (The completed tax return itself).

  • Tax Return Confirmation / Filing Reference Number (Proof that the return was filed electronically).

  • Alphalist of Payees subject to FWT (Final Withholding Tax). This is a detailed list containing payee information and amounts withheld.

  • Validation of Alphalist from e-submission (The confirmation received after successfully uploading the data entry module file).

Manner of Submission: How to File Online

The BIR mandates online submission for these requirements. Manual filing is generally not accepted for these forms. Taxpayers must use one of the following electronic platforms:

  1. eBIRForms: Taxpayers can download the offline eBIRForms package to fill out the 1604F and generate the required Alphalist data file for submission.

  2. EFPS (Electronic Filing and Payment System): Large Taxpayers and other mandated filers should use the EFPS environment for their submissions.

Geographic Scope and Compliance

While the attached advisory was released by Revenue Region No. 06 – Manila and Palawan (RDO No. 033 Intramuros, Ermita, Malate, Port Area), the January 31, 2026 deadline for BIR Form 1604F applies nationwide to all relevant withholding agents across the Philippines.

Withholding agents operating within Manila, Palawan, and throughout the country are advised to prepare their records early. Ensure your Alphalist data is accurate and matches the remitted taxes (BIR Form 0619F/1601FQ) throughout the year before attempting online validation.

Reference: BIR Form 1604F with Alphalist