RMO No. 05-2001: Prescribes the policies and procedures in the receipt, transmittal and processing of the Alphabetical List of Employees/Income Payees as an attachment to the Annual Information Return

Key points

1. No more hard copies for larger filers. The BIR no longer accepts hard copies of the alphalists from large taxpayers (LTs), excise taxpayers (ETs) and other taxpayers/Withholding Agents (WAs) with fifty (50) or more employees and/or income payees.
2. Magnetic form submission. These filers submit the alphalists on 3.5-inch floppy diskettes with BIR Form No. 1604-CF and 1604-E to the LT Assistance Division, LT District Offices or their Revenue District Office. The alphalists follow the technical specifications in Annex A of the Order, and the diskettes go in a labeled secured envelope.
3. Other taxpayers. All other taxpayers/WAs may choose to file in diskette or magnetic form, if the content follows the prescribed format and technical specifications.
4. Returned diskettes. A WA who fails to re-file a returned diskette (after unsuccessful uploading) within one (1) week from the notice, or after the due date, is subject to penalties under the Tax Code.

Who is affected

• Large taxpayers and excise taxpayers
• Withholding Agents with fifty (50) or more employees and/or income payees
• Other taxpayers/Withholding Agents (optional diskette filing)

Deadlines and effectivity

• Re-filing of returned diskette: within one (1) week from the date of notice