RR No. 1-2014: Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments

Key points

1. Who submits. All withholding agents, regardless of the number of employees or payees and whether exempt or not, submit an alphabetical list of employees and a list of payees on income payments subject to creditable and final withholding taxes. The lists are attached to the Annual Information Returns (BIR Form No. 1604CF/1604E) and Monthly Remittance Returns (BIR Form No. 1601C, etc.).
2. Modes of submission. The lists go in as an attachment in eFPS, through electronic submission at esubmission@bir.gov.ph, or by email at dedicated BIR addresses using the prescribed CSV data file format, details to be issued separately. A withholding agent without internet access may email through the e-lounge facility of the nearest revenue district office or revenue region.
3. Lumped amounts and non-conforming lists. Lists that lump income payments and taxes withheld into a single amount, such as Various employees, Various payees, PCD nominees or Others, are not allowed. A list that does not conform to the format and fails to upload is deemed not received and does not qualify as a deductible expense for income tax.
4. End of manual submission. Manual submission of lists with less than ten (10) employees or payees under BIR Form No. 1604CF and 1604E is discontinued beginning January 31, 2014 and March 1, 2014, respectively, and every year thereafter.

Who is affected

• All withholding agents

Deadlines and effectivity

• Manual submission under BIR Form No. 1604CF discontinued beginning January 31, 2014
• Manual submission under BIR Form No. 1604E discontinued beginning March 1, 2014