Summary
RMC No. 16-2024 extends to February 28, 2024 the deadline for submitting the Alphabetical List of Employees/Payees from whom taxes were withheld for taxable year 2023, using the new version of the Alphalist Data Entry and Validation Module.
Key points
- Module advisory. A separate tax advisory on the BIR website will announce availability of the updated module.
- PERA tax credit employers. Employers with employees availing the 5% tax credit under the Personal Equity and Retirement Account (PERA) Act of 2008, who have not submitted their 2022 alphalists, have thirty (30) days after the posting of a tax advisory announcing a separate revised data entry module.
Who is affected
- Employers and withholding agents
- Employers with employees availing the 5% PERA tax credit
Deadlines and effectivity
- Taxable year 2023 alphalist: up to February 28, 2024
- 2022 PERA alphalist: thirty (30) days after the tax advisory posting
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.