How it works
- Fill in the Purchases template. One row per bill for the year, with the supplier’s TIN, registered name and address, the VAT-inclusive gross amount and the VAT category, the ATC (such as WC158) and the EWT rate.
- Add it and choose the year. Add the workbook and enter your details as registered with BIR. The tool starts on a whole year; rows dated in other years are left out and counted.
- Download and validate. Download the 1604-E worksheet and DAT file, and validate the DAT file in BIR’s Alphalist Data Entry and Validation Module before you submit it.
What it makes for the 1604-E
1604-E alphalist worksheet
Each payee and ATC with the income paid and the tax withheld in the year, for checking against your quarterly QAPs and records.
1604-E DAT file (schedule 3)
Payees whose income had tax withheld in the year, combined per payee, ATC and rate, as BIR’s Alphalist module does.
Questions
What is the 1604-E alphalist?
BIR Form 1604-E is the annual information return on expanded withholding. Its alphalist lists the payees whose income you withheld expanded withholding tax from during the year, with their TINs, ATCs, the income paid and the tax withheld.
When is it due?
Generally by 1 March of the following year. Confirm the date that applies to you with your RDO.
How do I validate the 1604-E DAT file?
Open BIR’s Alphalist Data Entry and Validation Module, choose the 1604-E and the return period, then select the DAT file and validate it. Keep the validation report. If it lists errors, correct your workbook, make the file again and validate again.
Which schedules does it make?
Schedule 3, for payees whose income had tax withheld. Schedule 4, for payees not subject to withholding, is not made by this tool.
Does it prepare the 1604-E return itself?
No. It makes the alphalist worksheet and DAT file. The 1604-E return is prepared and filed separately, through the channels BIR prescribes.
Can I use the same workbook as for my QAPs?
Yes. Put the whole year’s purchases in one workbook and choose the year. Choose a quarter instead to make that quarter’s QAP from the same file.
Is my file uploaded?
No. Your files are read and the outputs are made in your browser, on your device. The page’s Content Security Policy blocks it from sending your files or details to any server. It only counts that the tool was opened or used, with nothing that identifies you and none of your files’ contents. Nothing is kept once you close or clear the page.
Will BIR accept the file?
BIR has not reviewed, accepted or approved this tool or its files. A file marked Ready has passed only the tool’s own checks, which are not BIR’s validation. Review every figure and validate every DAT file with BIR’s modules before you submit it.