Summary
RMC No. 160-2022 announces the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.
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Key points
- New information. The revised alphalist includes information on utilization of the 5% tax credit under the Personal Equity and Retirement Account (PERA) Act of 2008.
- Use and filing. The alphalist is an attachment to BIR Form No. 1604-C. The return is filed on or before January 31 of the year after the calendar year in which the payments were paid or accrued.
Who is affected
- Filers of BIR Form No. 1604-C
Deadlines and effectivity
- BIR Form No. 1604-C: on or before January 31 of the following year
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.