Required File Structure in the Submission of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source

January 9, 2006 REVENUE MEMORANDUM CIRCULAR NO. 03-06 SUBJECT : Required File Structure in the Submission of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source (SAWT) as Mandatory Attachments to Tax Returns With Claimed Tax Credits due to Creditable Withholding Tax At Source and of the Monthly Alphalist of Payees (MAP) Whose Income Received Have Been Subjected to Withholding Tax in the Remittance Return Filed by the Withholding Agent/Payor of Income Payment TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 2(H) of Revenue Regulations No. 2-2006, dated December 1, 2005, publishing herewith are the required format in the submission/attachment of SAWT/MAP to the required returns. The SAWT/MAP shall be submitted/attached to the return and shall contain all the required information in the prescribed electronic format using any of the following: Option 1 Microsoft Excel Format; Option 2 Taxpayer's own extract program; or Option 3 Data Entry Module developed by the BIR that will be available upon request or downloadable from the BIR's web site at http://www.bir.gov.ph For those who will choose option 1 or 2, they are required to use a validation module of the BIR which can either be downloaded from the BIR-web or made available in diskette form upon request. A. STEPS IN CREATING THE DATA FILE, DISKETTE LABELING AND SUBMISSION (ANNEX "1") B. REQUIRED FILE STRUCTURE (ANNEX "A") for the SUMMARY ALPHALIST OF WITHHOLDING TAXES (SAWT) as Attachment to BIR Form Nos. 1700, 1701Q, 1701, 1702Q, 1702, 2550M, 2550Q, 2551M, 2553 LLphil 1) By persons claiming for refund or applying their creditable tax withheld at source against the tax due with more than ten (10) withholding agents-payor of income payment per return period are strictly required to submit SAWT electronically in a 3.5 inch floppy diskette; and 2) By taxpayers required to file thru the EFPS, regardless of the number of withholding agents/payor of income, are strictly required to attach the electronic copy of the SAWT to the electronic return B. REQUIRED FILE STRUCTURE (ANNEX "B") FOR MONTHLY ALPHALIST OF PAYEES (MAP) as Attachment to BIR Form Nos. 1601-E, 1601-F, 1600 1. by all withholding agents enumerated under Sections 2.57.3, 4.114, 5.116 of Revenue Regulations No. 2-98, as amended, who are required to withhold and remit taxes withheld and have more than ten (10) income payees-income recipient per return period are strictly required to submit MAP in electronic copy in a 3.5 inch floppy diskette; and 2. by all taxpayers remitting taxes withheld thru the EFPS, regardless of the number of income payees/income recipient, are strictly required to attach an electronic copy of the MAP to the electronic return. All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue ANNEX 1 STEPS IN CREATING THE DATA FILE: I. USING MICROSOFT EXCEL TO CREATE THE FILE a) File must contain three (3) portions: HEADER, DETAILS and CONTROL. The first row must contain the HEADER. (Please see the Header portion of Annexes "A" & "B") b) The succeeding rows (the number of rows depends upon the number of payees), should contain DETAILS. (If you have fifty (50) payees for a particular schedule, there should also be fifty (50) detail rows). Follow the format outlined in the DETAILS portion for the SAWT in Annex "A" and MAP in Annex "B". DCSETa c) The last row should contain the CONTROL. Please refer to the CONTROL portion of the Annexes. d) Follow the column sequence and the specified field formats. e) All information must NOT contain special characters. f) All amount values must NOT contain commas or special character 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". g) Except for amount values, the following information should be formatted with leading zeros (0) if necessary: Example: If Branch Code is 1, it should appear as 001(not as 1) If Return period is January 31, 2006, it should appear as 01/31/2006 (not as 01/31/06) h) Save the file as a Comma Separated Value (csv) file, by following the steps below: 1. In the filename label, type the complete filename using the standard naming 999999999999mmyyyyxxxxx.dat where the first 9 digits is the TIN and the succeeding 3 digits is the branch code of the withholding agent/taxpayer, mmyyyy, form type 2. Encode the complete filename in double-quotes (e.g. "999999999999mmyyyyxxxxx.dat") 3. In the File Type label, click on the pull-down button and choose the csv (comma separated value) option 4. Save the file to your desired folder/directory. i) Validate using the validation module of the BIR which can either be downloaded from the BIR-web or made available in diskette form upon request and attach to the required return. II. USING OTHER FORMATS TO CREATE THE FILE a) Follow steps Part I. a - g above. EHaCID b) Separate each column with a comma. c) Save the file as a Comma Separated Value (csv) file, by following the steps below: a. In the filename label, type the complete filename using the standard naming 999999999999.dat where the first 9 digits is the TIN and the succeeding 3 digits is the branch code of the withholding agent/taxpayer, mmyyyy, form type b. Encode the complete filename in double-quotes (e.g. "999999999999mmyyyy1601E.dat") c. In the file type label, click on the pull-down button and choose "csv (comma separated value)" option d. Save the file to your desired folder/directory. d) Validate using the validation module of the BIR which can either be downloaded from the BIR-web or made available in diskette form upon request III. DISKETTE LABELLING AND SUBMISSION a) Use a sticker label when labeling the outside part of the diskette. Indicate the following: 1. RDO code (e.g. RDO 39- South Quezon City is 039) 2. a. TIN (Withholding Agent's TIN for MAP or Taxpayer's TIN for SAWT) b. Branch Code 3. Registered Name 4. Return Period 5. Form Type Code 6. Telephone No. 7. diskette number (e.g. 3 diskettes submitted where first diskette is labeled 1 of 3 diskettes etc.) THIECD b. Insert diskette/s in sealed envelope with label following format of III.a.1-7. ANNEX A Required File Structure for Summary Alphalist of Withholding Taxes (SAWT) ANNEX B Required File Structure for Monthly Alphalist of Payees (MAP)