Submission in Diskette Form of Alphabetical List of Employees and List of Payees which Form Part of the Annual Information Return (BIR Form No. 1604-CF/1604-E)

March 22, 2002 REVENUE MEMORANDUM CIRCULAR NO. 12-02 SUBJECT : Submission in Diskette Form of Alphabetical List of Employees and List of Payees which Form Part of the Annual Information Return (BIR Form No. 1604-CF/1604-E) TO : All Internal Revenue Officers, Employees and Others Concerned. Pursuant to Revenue Regulations No. 3-2002, dated March 22, 2002, publishing herewith are the formats to be used by the withholding agents in the submission/filing, thru a 3.5 floppy diskette, of the alphabetical list of employees and list of payees who are recipients of income subjected to creditable and final withholding taxes which forms part of the Annual Information Return (BIR Form No. 1604-CF/1604-E). EIASDT 1. The Excel format provided under Revenue Regulations No. 7-2000 with technical specifications Annex "1 " 2. Taxpayer's own extract program that shall meet the requirements herein specified Annex "2" 3. Job Aid for the Data Entry Module Annex 3" . All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible. (SGD.) REN G. BAEZ Commissioner of Internal Revenue STEPS IN CREATING THE DATA FILE: I. Using Microsoft Excel to Create The File a) File must contain three (3) portions: HEADERS, DETAILS and CONTROLS. The first row must contain the HEADERS. (Please see the HEADER portion of Annex "2") b) The succeeding rows (the number of rows depends upon the number of payees/employees), should contain DETAILS. (If you have fifty (50) payees/employees for a particular schedule, there should also be fifty (50) DETAIL rows). Follow the format outlined in the DETAILS portion for the applicable form/schedule of Annex "2". c) The last row should contain the CONTROLS. Please refer to the CONTROLS portion of the applicable form/schedule in Annex "2". d) Follow the column sequence and the specified field format (Annex "2"). e) All information must not contain double quotes and ampersand. f) All amount values 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". g) 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 December 31, 2000, it should appear as 12/31/2000 ( not as 12/31/00 ) or if June 1, 2001 06/01/2001 (not as 6/1/2001 ) h) 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) i) 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 II. Using Other Formats to Create the File a) Follow steps a-g of Part I. 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 III. Diskette Labeling and Submission a) Use a sticker label when labeling the outside part of the diskette. Indicate the following: 1. Withholding Agent's TIN 2. Withholding Agent's Registered Name 3. Withholding Agent's Branch Code 4. Return Period 5. Form Type Code 6. Schedule Number a) Each diskette may contain several files, provided that the file-naming standard outlined in I-i and II-c is strictly followed: TaDIHc b) A duly accomplished Information Return and Transmittal Form should be accompanied by the said diskettes. ANNEX ANNEX 3