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RMC No. 05-2014: Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments

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Summary

RMC No. 05-2014 clarifies, through questions and answers, provisions of RR No. 1-2014 on the submission of the Alphabetical List of Employees/Payees of Income Payments.

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Key points

  1. Format of the clarification. The circular answers questions on how RR No. 1-2014 applies to submitting the Alphabetical List of Employees/Payees of Income Payments.

Deadlines and effectivity

  • Issued January 29, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (4)

Cites, Cited by CollapseExpand
CitesRR No. 02-98RR No. 1-2014RR No. 10-2008
Cited byRMC No. 100-2017

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.