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RMC No. 12-2002: Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E)

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Summary

RMC No. 12-2002, issued April 4, 2002, circularizes the formats withholding agents use to submit the alphabetical list of employees and list of payees on a 3.5 floppy diskette. These lists form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E).

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Key points

  1. Diskette formats. The circular sets out the formats to be used when filing the lists through a 3.5 floppy diskette.
  2. Lists covered. The lists are the alphabetical list of employees and the list of payees who receive income subject to creditable and final withholding taxes. They are part of the Annual Information Return (BIR Form No. 1604-CF/1604-E).

Who is affected

  • Withholding agents

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.