BIR extends the deadline for the submission of the alphalist of employees with withheld taxes and updates tax report formats
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It must be noted that during cases where the taxpayer’s alphalist was submitted using an outdated version of the data entry module, the said taxpayer must re-submit the said alphalist using the updated module.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 | |
| 1 | ALPHA_TYPE | TEXT | 5 | HMAP | Type of alpha list |
| 2 | F_TYPE | TEXT | 7 | H1600VT or H1600 PT | Form Type Code |
| 3 | TIN_WA | TEXT | 9 | 999999999 | Withholding Agents (WA) TIN |
| 4 | BRANCH CODE_WA | TEXT | 4 | 9999 | Withholding Agents (WA) Branch Code |
| 5 | REGISTERED_NAME | TEXT | 50 | X (50) | WA’s registered name |
| 6 | RETRN_PERIOD | TEXT | 7 | MM/YYYY | Return Period |
| 7 | RDO_CODE_WA | TEXT | 3 | 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 | 9 | 999999999 | WA’s TIN |
| <BC> | Text | 4 | 9999 | WA’s Branch Code |
| <Return Period> | Date | 6 | MMYYYY | Return Period |
| <Form Type> | Text | 6 | 1600VY 1600PT | Form Type |
You can find the full “Annex B” list by clicking the link HERE.
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