Tax notes: Clarification on mode of submission of alphalist-A A +A
Monday, February 3, 2014
THE Bureau of Internal Revenue (BIR) has issued the following clarifications on the submission of the alphabetical list of employees and list of payees on income payments subject to creditable and final withholding tax (alphalist) in accordance with Revenue Regulations (RR) No. 1-2014.
a) Mode of submission of alphalists
All withholding agents, regardless of number of employees/payees, are now required to submit electronically their alphabetical list of employees and list of payees using either of the following modes:
1) Attachment in the electronic filing and payment system (eFPS)
2) Electronic submission using the BIR’s website (email@example.com)
3) Electronic mail (email) at dedicated BIR address using the prescribed CSV data file format.
b) Coverage of the modes of submission of alphalist
The prescribed modes of submission under RR No. 01-2014 cover the Monthly Alphalist of Payees (MAP) and the Summary Alphalist of Withholding Taxes (SAWT). It does not cover the monthly remittance return for compensation (BIR Form 1601C) where the monthly list of recipients of compensation is not required to be attached to the return.
c) Penalty on failure to successfully upload the alphalist
In case a taxpayer unsuccessfully uploaded its alphalist and was considered not received by the BIR, he/it shall be liable to pay P10,000 plus imprisonment of not less than one year but not more than 10 years, or in lieu of imprisonment, pay the compromise penalty based on gross annual sales under Revenue Memorandum Order (RMO) No. 19-2007.
The specific procedures/steps in the submission of alphalists are explained in Revenue Memorandum Circular (RMC) No. 5-2014. Likewise, the e-mail addresses of the different BIR offices where the taxpayer may submit their alphalist through email is contained in Annex “A” of the RMC.
Published in the Sun.Star Cebu newspaper on February 04, 2014.