Computer processed alphabetical list of employees and payees of income payments in lieu of manually prepared lists

January 23, 1984 REVENUE REGULATIONS NO. 03-84 SUBJECT : Computer Processed Alphabetical List of Employees and Payees of Income Payments in Lieu of Manually Prepared Lists TO : All Internal Revenue Officers, Withholding Agents and Others Concerned SECTION 1 . Scope . Pursuant to Section 326 in relation to Sections 54 and 95 of the National Internal Revenue Code, these regulations are promulgated to authorize withholding agents to submit the alphabetical list of employees and list of payees and income payments in computer-processed tapes, cassettes or diskettes in lieu of manually-prepared-lists. cdt SECTION 2. Requirement for income payees' list. -In lieu of the manually prepared alphabetical list of employees (name and taxpayer's account number of employee, gross compensation paid; amount of exemptions ; tax required to be withheld computed in accordance with Section 21 of the Tax Code; tax withheld; and adjustments, if any) and lists of payees and income payments (name; taxpayer account number; nature of income payment; gross amount paid to the income recipient; and amount of tax withheld) subject to creditable and final withholding taxes, which are required to be attached as integral parts of the annual returns, BIR Form W-3, BIR Form 1743B and BIR Form 1743D, respectively, the withholding agent may, at its option, submit computer-processed tapes or cassettes or diskettes, provided that the said lists have been encoded in accordance with the layouts prescribe in Annexes "A", "B" and "C" hereof. cd SECTION 3. Effectivity . These regulations shall take effect immediately upon approval. (SGD.) CESAR E.A VIRATA Minister of Finance Recommending Approval: (SGD.) RUBEN B. ANCHETA Acting Commissioner ANNEX A W3 RECORD LAYOUT Medium : magnetic tape, cassette or diskette Record Length : 128 characters Blocking Factor : 1 record per block (cassette or diskette) 5 records per block (magnetic tape) Reference Document : W3 - Annual Return of Tax Withheld on Compensation TRANSACTION TYPE 1 POSITION FIELD DESCRIPTION LENGTH FROM TO REMARKS 1. Record Code 1 1 1 valid value is 'O' 2. Tax type 1 2 2 valid value is 'W' for 'wages' 3. Form type 1 3 3 valid value is 'A' for 'annual' 4. Year of return 4 4 7 value should be 19YY, where YY is the year of return 5. Region Code 3 8 10 ] district and region where the 6. District Code 3 11 13 ] return is filed 7. Withholding Agent's ID No. RDO 3 14 16 ] district and region where RRO 3 17 19 ] withholding agent resides ID Proper 5 20 24 the ID No. assigned by the RDO 8. Taxpayer's Account Number of Employer (Withholding Agent) 12 25 36 left justified 9. Name of Employer ((Withholding Agent) 40 37 76 10. Address 50 77 126 11. Filer 2 127 128 value spaces ANNEX B 1743-B RECORD LAYOUT Medium : magnetic tape, cassette or diskette Record Length : 128 characters Blocking Factor : 1 record per block (cassette or diskette) 5 records per block (magnetic tape) Reference Document : 1743-B Annual Return of Creditable Tax Withheld at Source TRANSACTION TYPE 1 POSITION FIELD DESCRIPTION LENGTH FROM TO REMARKS 1. Record Code 1 1 1 valid value is 'O' 2. Tax type 1 2 2 valid value is 'C' for 'creditable' 3. Form type 1 3 3 valid value is 'A' for 'annual' 4. Year of return 4 4 7 value should be 19YY, where YY is the year of return 5. Region Code 3 8 10 ] district and region where the 6. District Code 3 11 13 ] return is filed 7. Withholding Agent's ID No. RDO 3 14 16 ] district and region where RRO 3 17 19] withholding agent resides ID Proper 5 20 24 the ID No. assigned by the RDO 8. Taxpayer's Account Number of Employer (Withholding Agent) 12 25 36 left justified 9. Name of Employer (Withholding Agent) 40 37 76 10. Address 50 77 126 11. Filer 2 127 128 value spaces ANNEX C 1743-D RECORD LAYOUT Medium : magnetic tape, cassette or diskette Record Length : 128 characters Blocking Factor : 1 record per block (cassette or diskette) 5 records per block (magnetic tape) Reference Document : 1743-D Annual Return of Creditable Income Tax Withheld at Source cd TRANSACTION TYPE 1 POSITION FIELD DESCRIPTION LENGTH FROM TO REMARKS 1. Record Code 1 1 1 valid value is 'O' 2. Tax type 1 2 2 valid value is 'F' for 'final' 3. Form type 1 3 3 valid value is 'A' for 'annual' 4. Year of return 4 4 7 value should be 19YY, where YY is the year of return 5. Region Code 3 8 10 ] district and region where the 6. District Code 3 11 13 ] return is filed 7. Withholding Agent's ID No. RDO 3 14 16 ] district and region where RRO 3 17 19 ] withholding agent resides ID Proper 5 20 24 the ID No. assigned by the RDO 8. Taxpayer's Account Number of Employer (Withholding Agent) 12 25 36 left justified 9. Name of Employer ((Withholding Agent) 40 37 76 10. Address 50 77 126 11. Filer 2 127 128 value spaces