The yearly list: 1604-E

3 quick questions. Pick an answer to see why.

1. By when does Kuting Kitchen file the 1604-E for 2026?

31 January 2027 1 March 2027 15 April 2027

The 1604-E is due 1 March. 31 January is the 1604-C for employees; 15 April is the annual income tax return.

2. Kuting Kitchen withheld ₱4,500 from its landlord in each quarter of 2026. What does the landlord's line on the 1604-E alphalist show as tax withheld?

₱4,500 ₱13,500 ₱18,000

The yearly list is the four quarters added up: 4 × ₱4,500 = ₱18,000, on ₱360,000 of rent.

3. How much tax is paid with the 1604-E?

None: it's an information return The whole year's withholding Only December's withholding

The tax was already paid on the 0619-Es and 1601-EQs during the year. The 1604-E only reports who it was withheld from and how much.

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