Publishing the use of the Reconciliation of Quarterly Returns of Income Tax Withheld on Wages and Employers Remittance Statement (BIR Form W-3A)

January 10, 1977 REVENUE MEMORANDUM CIRCULAR NO. 01-77 SUBJECT : Publishing the use of the Reconciliation of Quarterly Returns of Income Tax Withheld on Wages and Employers Remittance Statement (BIR Form W-3A) TO : All Internal Revenue Officers, Withholding Agents and others concerned Revenue Regulations No. 2-76 authorize employers to pay the amount shown on the tax credit memo for tax withheld on wages to employees named therein out of the taxes withheld and remittable to the Bureau of Internal Revenue, or credit such tax refund they paid against the income tax otherwise to be withheld from the employee concerned. The return (BIR Form W-1) for the calendar quarter in which the tax credit memo is used by the employer to remit or pay income taxes withheld on wages, shall be accompanied by the Employer's Remittance Statement and original copies of the credited tax credit memos duly signed by the employee-refundee. For purposes of reconciliation, every employer (withholding agent) required to file the reconciliation of quarterly returns of income tax withheld on wages (BIR Form W-3) under Section 19 of Revenue Regulations No. V-8, as amended, is also required to file the reconciliation of quarterly returns of income tax withheld on wages and employer's remittance statement (BIR Form W-3A) if in any calendar quarter any tax credit memo has been used to remit or pay income taxes withheld on wages. All internal revenue officers concerned are enjoined to be guided by this Circular and to give it as wide a publicity as possible. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 ANNEX A BIR Form W-3A RECONCILIATION OF QUARTERLY RETURNS OF INCOME TAX WITHHELD ON WAGES AND EMPLOYER'S REMITTANCE STATEMENT (To be filed when TCM are used to pay or remit income taxes withheld on wages) EMPLOYER ___________________________________ I.D. No. ________ ADDRESS _____________________________________ TAN __________ Total income tax withheld during 19______ as shown on Line 3 of Employer's Quarterly Return of Income Tax Withheld on Wages (BIR Form W-1) and Employer's Remittances. Amount *TCM Paid Amount Quarter ended Withheld or Credited Paid 1st Quarter January P________ P____________ P_______ February P________ P____________ P_______ March 31 P________ P____________ P_______ 2nd Quarter April P________ P____________ P_______ May P________ P____________ P_______ June 30 P________ P____________ P_______ 3rd Quarter July P________ P____________ P_______ August P________ P____________ P_______ September 30 P________ P____________ P_______ 4th Quarter October P________ P____________ P_______ November P________ P____________ P_______ December 31 P________ P____________ P_______ Total P P P ======== ========== ======== _____________________________ Chief Accountant/or Authorized Officer *TCM No. *Amount Paid/Credited 1. P P 2. 3. 4. 5. _________ ________ Total ======== ======= Note: Use additional sheets if necessary