RMC No. 55-2026 — Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the submission of the prescribed Alphabetical List of Employees/Payees

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building MAY 2 6 2026 PILIPINAS BAGonG

REVENUE MEMORANDUM CIRCULAR NO. 0 5 5 - 2 0 2 6

SUBJECT Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the Submission of the Prescribed Alphabetical List

of Employees/ Payees

TO All Internal Revenue Officers and Others Concerned

In addition to the obligation to deduct and remit the withholding taxes to the Bureau of Internal Revenue (BIR), pursuant to the provisions of Revenue Regulations (RR) No. 2-98. as amended by RR No. 11-2018, all withholding agents are required to submit the Alphabetical List of Employees/Payees from Whom Taxes Were Withheld (alphalist) to the BIR, as an attachment to the withholding tax returns. Hence, its deadline of submission is the same with the deadline of submission of the said returns.

The type of alphalist to be submitted depends on the specific withholding tax return and its corresponding deadline, as follows:

Type of Return Due Date 1. Alphalist withholding tax return for value- for the monthly 10th day of the following month

added tax and percentage tax 2. Quarterly alphalist of payees for the creditabie withholding tax (CWT) and final withholding tax (FWT) Last day of the month following the close of the quarter.

returns 3.Annual alphalist for withholding tax on compensation and FWT January 3 1 of the succeeding year

4. Annual alphalist for CWT March 1 of the succeeding year

Since the alphalist is an attachment and therefore a part of the withholding tax return, the submission of the alphalist is likewise an obligation of the withholding agent. Failure to submit the alphalist constitutes a violation of BIR regulations and is subject to the corresponding penalty.

The recently issued RR No. 16-2023, as amended by RR No. 5-2025, identified electronic marketplace (e-marketplace) operators and digital financial services providers (DFSPs) as withholding agents required to remit one-half percent (/2%) of their gross remittances to sellers of goods and services. However, BIR records show that many of these entities have not complied with this requirement. BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dima GSBUR ,IQuezon City er MAONAERMFNT FINTERNALREVENUE OInCiON 00000 C 2 3

Trunkline: 8981-7000 : 8929-7676 Website:www.bir.gov.ph MAY 2 6 2026

RY: ADMINUNIT TIME L1.01Am

particularly e-marketplace operators and DFSPs, to strictly comply with the submission of alphalist through the BIR eSubmission facility as prescribed under RR No. 1-2014 to avoid unnecessary penalties. Accordingly, this Circular is hereby issued as a reminder to all withholding agents.

give this Circular as wide publicity as possible All internal revenue officials, employees and others concerned are hereby enjoined to

CHARLITO MARTIN R. MENDOZA

Commissioner of Internal Revenue

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JUREAUOFINTERNALREVENUE 00000233

MAY 2 6 2026

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