Amending the Pertinent Provisions of Revenue Memorandum Circular No. 16-2024 Extending the Deadline of Submission of Alphabetical List of Employees/Payees from Whom Taxes Were Withheld

February 13, 2024 REVENUE MEMORANDUM CIRCULAR NO. 25-2024 SUBJECT : Amending the Pertinent Provisions of Revenue Memorandum Circular No. 16-2024 Extending the Deadline of Submission of Alphabetical List of Employees/Payees from Whom Taxes Were Withheld TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is hereby issued to amend the pertinent provisions of Revenue Memorandum Circular No. 16-2024, more particularly, on the extension of the deadline of submission of the Alphabetical List of Employees/Payees from Whom Taxes Were Withheld (alphalist for brevity) for the taxable year 2023. HTcADC In this connection, those taxpayers with their own extract program shall strictly observe the attached revised file structures and standard naming convention (see Annexes "A" and "B") . Moreover, in order to provide all concerned taxpayers sufficient time to submit the alphalist for the taxable year 2023, the deadline of submission thereof shall be thirty (30) days from the date of posting of a tax advisory on the BIR website announcing the availability of the updated version of the Alphalist Data Entry and Validation Module. In cases where alphalists were submitted using the old version of the said data entry module, the concerned taxpayers shall re-submit the same using the updated version of the module upon its availability thereof. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX A File Structure for Monthly Alphalist of Payees (MAP) Attachment to BIR Form Nos. 1600-VT and 1600-PT File Structure for Quarterly Alphalist of Payees (QAP) Attachment to BIR Form No. 1601EQ File Structure for Quarterly Alphalist of Payees (QAP) Attachment to BIR Form No. 1601FQ File Structure for Quarterly Alphalist of Payees (QAP) Attachment to BIR Form No. 1621 File Structure for Annual Alphalist of Payees Attachment to BIR Form No. 1604C Structure for Alphalist of Payees BIR Form No. 1604F Structure for Alphalist of Payees BIR Form No. 1604E ANNEX B Standard File Naming Convention MODULE FORM TYPE FILE NAME MAP 1600VT/1600PT <TIN><BC><RETURN PERIOD><FORM TYPE> .DAT where TYPE WIDTH FORMAT DESCRIPTION <TIN> TEXT 9 999999999 Withholding Agent's (WA) TIN <BC> TEXT 4 9999 Withholding Agent's (WA) Branch Code <RETURN PERIOD> DATE 6 MMYYYY Return period <FORM TYPE> TEXT 6 1600VT 1600PT Form type MODULE FORM TYPE FILE NAME QAP 1601EQ/1601FQ <TIN><BC><RETURN PERIOD><FORM TYPE> .DAT where TYPE WIDTH FORMAT DESCRIPTION <TIN> TEXT 9 999999999 Withholding Agent's (WA) TIN <BC> TEXT 4 9999 Withholding Agent's (WA) Branch Code <RETURN PERIOD> DATE 6 MMYYYY Return period <FORM TYPE> TEXT 6 1601EQ 1601FQ Form type MODULE FORM TYPE FILE NAME QAP 1621 <TIN><BC><RETURN PERIOD><FORM TYPE> .DAT where TYPE WIDTH FORMAT DESCRIPTION <TIN> TEXT 9 999999999 Withholding Agent's (WA) TIN <BC> TEXT 4 9999 Withholding Agent's (WA) Branch Code <RETURN PERIOD> DATE 6 MMYYYY Return period <FORM TYPE> TEXT 4 1621 Form type MODULE FORM TYPE FILE NAME ANNUAL 1604C/1604F/1604E <TIN><BC><RETURN PERIOD><FORM TYPE> .DAT where TYPE WIDTH FORMAT DESCRIPTION <TIN> TEXT 9 999999999 Withholding Agent's (WA) TIN <BC> TEXT 4 9999 Withholding Agent's (WA) Branch Code <RETURN PERIOD> DATE 8 MMDDYYYY Return period <FORM TYPE> TEXT 5 1604C 1604F 1604E Form type