Summary
RMC No. 55-2026 reminds Electronic Marketplace Operators and Digital Financial Services Providers, as withholding agents, to submit the prescribed Alphabetical List of Employees/Payees through the BIR eSubmission facility.
Key points
- Alphalist obligation. Besides withholding and remitting taxes under RR No. 2-98, as amended by RR No. 11-2018, all withholding agents must submit the alphalist as an attachment to the Withholding Tax returns. Its deadline is the same as the return.
- Monthly alphalist. The alphalist for the monthly Withholding Tax return for VAT and Percentage tax is due on the 10th day of the following month.
- Quarterly and annual alphalists. The quarterly alphalist of payees for Creditable Withholding Tax and Final Withholding Tax returns is due on the last day of the month following the close of the quarter. The annual alphalist for Withholding Tax on compensation and FWT is due January 31 of the succeeding year, and the annual alphalist for CWT is due March 31 of the succeeding year.
- Penalty. The alphalist is part of the return, so submitting it is the withholding agent’s obligation. Failure to submit it violates BIR regulations and carries the corresponding penalty.
Who is affected
- Electronic Marketplace (E-Marketplace) Operators
- Digital Financial Services Providers (DFSPs)
- Withholding agents
Deadlines and effectivity
- Monthly: 10th day of the following month
- Quarterly: last day of the month following the close of the quarter
- Annual (compensation and FWT): January 31 of the succeeding year
- Annual (CWT): March 31 of the succeeding 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.