BIR extends the deadline for the submission of the alphalist of employees with withheld taxes and updates tax report formats

21 February 2024
The Bureau of Internal Revenue (BIR) has recently released the extended deadline for the submission of the alphalist of employees/payees who have been withheld taxes for the taxable year 2023.

The BIR has implemented a deadline extension for corporations to submit the completed ‘Alphabetical List of Employees/Payees from whom taxes are withheld’. The announcement was made through BIR’s Revenue Memorandum Circular (RMC) 25-2024, released on February 13, 2024. The RMC states that the new deadline would be thirty (30) days from a tax advisory’s date of posting on the BIR website which announces the availability of the updated Alpha Data Entry and Validation Module.  

The Tax Advisory  was published by the BIR on February 16, 2024. Pursuant to the RMC and Tax Advisory, the alphalist shall be submitted on or before March 18, 2024. 

It must be noted that during cases where the taxpayer’s alphalist was submitted using an outdated version of the data entry module, the said taxpayer must re-submit the said alphalist using the updated module.  

Required Annual Report Structures/format in the Philippines  

This circular was issued following the provisions given by BIR RMC 16-2024, which was the one that was initially highlighted using the updated version of the Alpha List Data Entry and Validation module. The latest RMC strictly states that those who possess their own extract program must follow the BIR’s attached revised file structures and naming conventions.  

The first attached file, “Annex A”, showcases the correct file structure for the following documents:  

  • Monthly Alphalist of Payees (MAP) –BIR Form No. 1600-VT and 1600 – PT  
  • Quarterly Alphalist of Payees (QAP) – BIR Form No. 1601EQ  
  • QAP – BIR Form No. 1601FQ  
  • QAP – BIR Form No. 1621  
  • Annual Alphalist of Payees – BIR Form No. 1604-C 

Here is a sample for the revised file structure of one of the tax documents (MAP):  

HEADER 

 

Field Name  

Type  

Width  

Format  

Description 

ALPHA_TYPE  

TEXT  

HMAP 

Type of alpha list  

F_TYPE  

TEXT  

H1600VT or H1600 PT  

Form Type Code  

TIN_WA 

TEXT  

999999999 

Withholding Agents (WA) TIN 

BRANCH CODE_WA 

TEXT  

9999 

Withholding Agents (WA) Branch Code 

REGISTERED_NAME  

TEXT  

50 

X (50)  

WA’s registered name  

RETRN_PERIOD  

TEXT  

MM/YYYY 

Return Period  

RDO_CODE_WA  

TEXT  

999 

Withholding agents’ RDO Code 

You can find the full “Annex A” list by clicking the link HERE.  

Meanwhile, the second attached file, “Annex B”, reveals the standard file naming conventions for the following data validation modules:  

  • MAP – Forms 1600-VT/1600-PT 
  • QAP – Forms 1601-EQ/1601FQ  
  • QAP – Form 1621  
  • Annual Alphalist of Payees – Forms 1604-C, 1604F, and 1604E  

Here is a sample showcasing standard file naming conventions for MAP modules: 

MODULE  

FORM TYPE 

FILE NAME  

MAP  

1600VT/1600PT 

<TIN><BC><Return Period><Form TYPE>.DAT  

Where  

 

TYPE  

WIDTH 

FORMAT 

DESCRIPTION 

<TIN> 

Text 

999999999 

WA’s TIN 

<BC> 

Text 

9999 

WA’s Branch Code  

<Return Period> 

Date  

MMYYYY 

Return Period  

<Form Type>  

Text  

1600VY 
1600PT 

Form Type  

You can find the full “Annex B” list by clicking the link HERE.  

Tax Services in Mazars  

Keeping up to date with the constant changes and amendments to tax laws can become quite tedious to manage. Here are Mazars Philippines we work closely to provide tax solutions that help clients achieve their strategic objectives and remain compliant with tax requirements.  

Our professionals have deep experience in all areas of tax, providing businesses at all stages of their life cycle with specialist advice, ranging from corporate and employment tax, to transfer pricing and corporate structuring, to national and international transactions, to ensuring tax compliance when setting up new operations overseas.   

For more information on Mazars’ Tax services in the Philippines simply follow the attached page below. You'll find information highlighting our outsourcing services, alongside explanations of the tools and methods utilized by our firm to ensure the efficient completion of our objectives.