Submission in Electronic Form of List of Employees and List of Payees which Form Part of the Annual Information Return

January 5, 2009 REVENUE MEMORANDUM CIRCULAR NO. 005-09 SUBJECT : Submission in Electronic Form of Alphabetical List of Employees and List of Payees which Form Part of the Annual Information Return (BIR Form No. 1604CF (July 2008 ENCS)) Under Revenue Regulations No. 10-2008 and Semestral List of Regular Suppliers by Top 20,000 Private Corporations per RR 17-2003, as Amended by RR 14-2008 TO : All Internal Revenue Officers, Employees and Others Concerned Pursuant to Revenue Regulations (RR) No. 10-2008, publishing herewith are the file formats to be used by the withholding agents in the submission/filing, thru diskette/CD/email: [emailprotected] , of the Alphabetical List of Employees who are recipients of income subject to creditable and/or final withholding taxes which forms part of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF). cDTIAC Likewise, pursuant to RR 14-2008, publishing herewith are the file formats to be used by Top 20,000 Private Corporations in the submission of the Semestral List of Regular Suppliers through diskette/CD/email: [emailprotected] on or before July 31 and January 31 for the first and second semesters of each calendar year, respectively, with the initial list for submission within fifteen (15) days from actual receipt of Notice for Inclusion signed by the Commissioner. Taxpayers shall use either excel format or their own extract program which shall pass through the validation module to be issued by the BIR. 1. Technical Annex "A-2009" Technical Specifications for BIR Form No. 1604-CF (July 2008 ENCS) with Alphalists of Employees/Payees; 2. Technical Annex "B" Technical Specifications for Top 20,000 Private Corporations required to submit Semestral List of Regular Suppliers; and 3. Annex "C" Transmittal Form for CDs/Diskettes. All internal revenue officers and others concerned are enjoined to give this Circular a wide publicity as possible. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue TECHNICAL ANNEX A-2009 STEPS IN CREATING THE DATA FILE: I. Using Microsoft Excel to Create The File a) File must contain three (3) portions: HEADERS, DETAILS, CONTROLS. The first row must contain the HEADERS. (Please see the HEADERS portion of Technical Annex "A") TcDIEH b) The succeeding rows, the number of which depends upon the number of payees/employees, should contain DETAILS. (If you have fifty (50) payees/employees for a particular schedule, there should be fifty (50) DETAILS lines). Follow the format outlined in the DETAILS portion for the applicable form/schedule of Technical Annex "A". c) The last row should contain the CONTROLS. Please refer to the CONTROLS portion of the applicable form/schedule in Technical Annex "A". d) Do not use header column names. e) Follow the column sequence and the specified field format. f) All information must not contain any special characters (commas, apostrophes, quotes, colons and periods). Periods can only be used in amount fields when serving as decimal points. g) All amounts must not contain commas or special characters except decimal point for the centavos. The amount "P123,456,789.12" should be encoded as 123456789.12. If the amount field pertains to a null or a blank value, encode the value as zero, as in "0", i.e. , zero when blank. h) The following information should be formatted with leading zeros (0), if necessary: Example: If Branch Code is 1, it should appear as 0001 (not as 1) If Return Period is December 31, 2000, it should appear as 12/31/2008 (not as 12/31/08) i) Save the filename as a Comma Separated Value file (99999999.CSV, where 99999999 is the first eight (8) digits of the Withholding Agent's TIN) and not as an EXCEL file (99999999.xls) j) Close the Excel session and open 99999999.csv using NotePad or WordPad. Save 99999999.csv as 99999999.s99, where 99999999 is the first eight (8) digits of the Withholding Agent's TIN, and s99 is replaced using the following convention: s3 Schedule 3, Form 1604E s4 Schedule 4, Form 1604E s5 Schedule 5, Form 1604CF s6 Schedule 6, Form 1604CF s71 Schedule 7.1, Form 1604CF s72 Schedule 7.2, Form 1604CF s73 Schedule 7.3, Form 1604CF s74 Schedule 7.4, Form 1604CF s75 Schedule 7.5, Form 1604CF II. Using Other Formats to Create the File a) Follow steps a-h of Part I. CSTcEI b) Separate each column with a comma. c) Save the file as 99999999.s99, where 99999999 is the first eight (8) digits of the Withholding Agent's TIN, and s99 is replaced using the following convention : s3 Schedule 3, Form 1604E s4 Schedule 4, Form 1604E s5 Schedule 5, Form 1604CF s6 Schedule 6, Form 1604CF s71 Schedule 7.1, Form 1604CF s72 Schedule 7.2, Form 1604CF s73 Schedule 7.3, Form 1604CF s74 Schedule 7.4, Form 1604CF s75 Schedule 7.5, Form 1604CF III. Diskette Labelling and Submission a) Use a sticker label when labelling the outside part of the CD/diskette. Indicate the Form Type Code, Schedule Number, Return Period, TIN, Registered Name and Branch Code of the Withholding Agent. b) Each CD/diskette may contain several files as may be accommodated in the CD/diskette, provided that the file-naming standard outlined in I-j and II-c is strictly followed. c) CDs/Diskettes submitted should be accompanied by a duly accomplished Information Return and Transmittal Form (Annex "C"). 1604CF (July 2008 ENCS) ANNUAL INFORMATION RETURN OF INCOME TAX WITHHELD ON COMPENSATION AND FINAL WITHHOLDING TAXES STEPS IN CREATING THE DATA FILE ANNEX C TRANSMITTAL FORM