RMC No. 05-2009: Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations

Summary

RMC No. 05-2009 circularizes the file formats for electronic submission of the Alphabetical List of Employees and List of Payees under BIR Form No. 1604CF (July 2008 ENCS), and of the Semestral List of Regular Suppliers by the top 20,000 private corporations.

Key points

1. Lists covered. The Alphabetical List of Employees and List of Payees forms part of the Annual Information Return under RR No. 10-2008, for submission by withholding agents. The Semestral List of Regular Suppliers is for the top 20,000 private corporations under RR No. 17-2003, as amended by RR No. 14-2008.
2. Mode of submission. The lists are submitted electronically by diskette, CD, or e-mail to esubmission@bir.gov.ph.
3. Semestral list schedule. The list is due on or before July 31 for the first semester and January 31 for the second semester of each calendar year. The initial list is due within 15 days from actual receipt of the Notice for Inclusion signed by the Commissioner of Internal Revenue.
4. File format. Taxpayers use either excel format or their own extract program. The file must pass through the validation module to be issued by the BIR.

Who is affected

• Withholding agents
• Top 20,000 private corporations

Deadlines and effectivity

• Semestral list: on or before July 31 (first semester) and January 31 (second semester)
• Initial list: within 15 days from receipt of the Notice for Inclusion

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