Summary
RMC No. 25-2024 amends the pertinent provisions of RMC No. 16-2024 on the deadline for submitting the Alphabetical List of Employees/Payees from whom taxes were withheld (alphalist) for taxable year 2023.
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Key points
- New deadline. The alphalist for taxable year 2023 is due thirty (30) days from the posting of a tax advisory on the BIR website announcing the availability of the updated Alphalist Data Entry and Validation Module.
- Resubmission. Taxpayers who submitted alphalists using the old version of the module must resubmit using the updated version once it is available.
- Own extract programs. Taxpayers with their own extract program strictly follow the revised file structures and standard naming convention in Annexes A and B.
Who is affected
- Taxpayers and withholding agents submitting the alphalist
- Taxpayers with their own extract program
Deadlines and effectivity
- Taxable year 2023 alphalist: thirty (30) days from posting of the tax advisory on the updated module
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.