Revenue Memorandum Circular No. 5-2014

This is Order is hereby issued to clarify, through Questions and Answers, the provisions of Revenue Regulations (RR) No. 1-2014 amending the provisions of RR No. 2-98, as further amended by RR No. 10-2008 more particularly the submission of alphabetical list of employees/payees of income payments.  

1.          

Q. What are the modes of submission of the alphabetical list of employees and the list of payees on income payments        subject to creditable and final  withholding  taxes (alphalist) prescribed under RR No. 1-2014?

   A. There are only three modes of submission of the alphalist according to RR No. 1-2014, which can be used by the                                 taxpayer, at its option, in so far as applicable, namely:

  a.      As attachment in the Electronic Filing and Payment System (eFPS);

  NOTE: The attachment of alphalist through the eFPS is temporarily disabled and a tax advisory shall be immediately issued through the BIR website as soon as the technical issues thereon are resolved.

 b.      Through Electronic Submission (eSubmission) using the BIR’s  website address at esubmission@bir.gov.ph; and

 c.      Through Electronic Mail (email) submission at dedicated BIR email addresses using the data entry module of the Bureau of Internal Revenue (BIR).

However, for all taxpayers who are mandated to use the eFPS and the Inter-Active Forms (IAFs) System under existing

revenue regulations, including those who voluntarily enrolled with the said systems, they are only allowed to use the

mode of eSubmission in submitting their alphalists. Once the attachment facility of eFPS is already available, the eFPS-

users may opt to use either the eSubmission or the attachment facility of the eFPS in the submission of their alphalists.


On the other hand, for taxpayers who are neither eFPS-users nor IAF-enrolled users, they may avail the eSubmission facility or the email submission of alphalists. It is preferred, however, that the eSubmission facility for the filing of alphalists be availed of by the concerned taxpayers considering that the said submission facility is more convenient for both the taxpayers and the BIR because it requires no manual intervention by the concerned revenue district offices (RDOs).

Accordingly, the previously prescribed submission of hard or physical copies of alphalists, including the submission of storadevices such as, but not limited to, compact diskette (CD), Digital Versatile Diskette (DVD), Universal Serial Bus (USB) containing the alphalist, which are all considered as manual submission thereof, shall no longer be allowed.

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