revenue_memorandum_circular RMC No. 05-2014RMC No. 05-2014 2014-01-29

RMC No. 05-2014 — Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

January 29, 2014

REVENUE MEMORANDUM CIRCULAR NO. 5-2014

SUBJECT Clarifying the Provisions of Revenue Regulations No. 1-2014 Pertaining to the Submission of Alphabetical List of Employees/Payees of Income Payments

TO All Internal Revenue Officers and Others Concerned

This is Order is hereby issued to clarify, through Questions and Answers, the provisions of Revenue Regulations (RR) No. 1-2014 amending the provisions of RR No. 2-98, as further amended by RR No. 10-2008 more particularly the submission of alphabetical list of employees/payees of income payments.

I Q. What are the modes of submission of the alphabetical list of employees and the list of

payees on income payments subject to creditable and final withholding taxes (alphalist) prescribed under RR No. 1-2014?

A. There are only three modes of submission of the alphalist according to RR No. 1-2014

which can be used by the taxpayer, at its option, in so far as applicable, namely:

a. As attachment in the Electronic Filing and Payment System (eFPS);

website as soon as the technical issues thereon are resolved. NOTE: The attachment of alphalist through the eFPS is temporarily disabled and a tax advisory shall be immediately issued through the BIR

b. Through Electronic Submission (eSubmission) using the BIR's website address at esubmission@bir.gov.ph; and

c. Through Electronic Mail (email) submission at dedicated BIR email addresses using the data entry module of the Bureau of Internal Revenue (BIR).

However, for all taxpayers who are mandated to use the eFPS and the Inter-Active Forms

enrolled with the said systems, they are only allowed to use the mode of eSubmission in (IAFs) System under existing revenue regulations, including those who voluntarily

submitting their alphalists. Once the attachment facility of eFPS is already available, the

in the submission of their alphalists. eFPS-users may opt to use either the eSubmission or the attachment facility of the eFPS

On the other hand, for taxpayers who are neither eFPS-users nor IAF-enrolled users, they may avail the eSubmission facility or the email submission of alphalists. It is preferred however, that the eSubmission facility for the filing of alphalists be availed of by the concerned taxpayers considering that the said submission facility is more convenient for

both the taxpayers and the BIR because it requires no manual intervention by the concerned revenue district offices (RDOs).

alphalists, including the submission of storage devices such as, but not limited to. compact diskette (CD), Digital Versatile Diskette (DVD), Universal Serial Bus (USB) Accordingly, the previously prescribed submission of hard or physical copies of

longer be allowed] containing the alphalist, which are all considered as manual submission thereof, shall no

2 Q. What are the distinctions between each three modes of submission of alphalist

prescribed by RR No. 1-2014?

A. The distinctions between each mode of submission of alphalist are as follows:

eFPS Attachment eSubmission Email Submission Data entry and validation requirement? module Yes Yes Yes

2 Who may avail Only taxpayers All taxpayers, whether Taxpayers who

the three enrolled with or not enrolled with are neither submission eFPS eFPS or IAF enrolled with modes? eFPS nor IAF

3 What is the Through eFPS as By email through a By email at the

Specific manner of attachment to the Annual esubmission@bir.gov.ph single email address at address of the dedicated email

the alphalist? submission of Information Return taxpayer is duly RDO where the

registered

4 Where will the Revenue Data RDC where the content Revenue District

alphalist be initially lodged before it can be successfully uploaded and Center (RDC) shall undergo an where the content] of the alphalist automated validation process of the alphalist shall undergo an automated undergo a manual Office where the content of the alphalist will

purposes of Stored in the data warehouse, for process validation process prior to RDC for the validation uploading to the

considering the automated

received by the officially BIR? same as process validation

3. Q. What is a data entry and validation module?

A. A data entry and validation module is a software application, with a built-in initial validation facility, where the prescribed information in the alphalist can be filled-up by the taxpayer and automatically stored in a file according to the prescribed CSV data file format. The taxpayer may, at its option, save or store the information in another file

format such as text file and excel file formats. The said module can be downloaded by the taxpayer from the BIR website at www.bir.gov.ph.

The said module can be used on a per withholding agent basis. In case, a taxpayer has

respective branch office suffix codes (-001, 002, etc.). branches that separately withhold and remit their respective withholding taxes, they shall prepare and file/submit separate alphalists for the head office and each of its branches as separate withholding agents. For this purpose, the head office shall use the head office suffix code (-000) in its TIN while each of the branches shall use their

4 Q. What are the steps to be performed by taxpayers who shall be submitting their alphalists

to the BIR through email for the first time?

A. The steps to be performed by taxpayers who shall be submitting their alphalists to the BIR for the first time are as follows:

Step 1 Visit the BIR website and press/click the icon "Downloadables" as

Shown below.

Dow nloadables

Step 2 In the "Downloadables" page as shown below, look for the "Alphalist Data Entry and Validation Module Version 3.4"

37AM

Downloadables

Human Resource Information System (HRIS) Templates Alphalist Data Entry and Validation Module Version 3.4 (New) Semestral List of Regular Suppliers (SRS) Validation Module

eRegistry System Version 1.0 Relief Version 2.1 eFPS Job Aids

Technical Specifications of MAP and SAWT VAT Registration Flyers BIR Personal Data Sheet Form BIR Personnel Forms Alphalist Job Aid

Alphalist Data Entry and Validation Module Version 3.4 (New)

just click on the following: To download the Alphalist Data Entry & Validation Module Version 3.4

FTP: alphalist full setup v3 4.exe ATC PATCH : atc_patch.zip HTML : alphalist full setup v3_4.exe

Step 3 Select and open "FTP: alphalist_full_setup_v3_4.exe" or "HTML: alphalist full setup v3 4.exe. to initiate the downloading process

and wait until the same is completed.

After the downloading process has been completed, the file "Downloads" of the taxpayer's computer. "alphalist_full_setup_v3_4.exe." can be found in the folder

Step 4 Open the said file and follow the instructions of the "Set-up Wizard" for the installation of data entry module in the taxpayer's the computer's desktop for the convenience of the taxpayer. Two computer. It is suggested that the icon of the module be set up on separate icons will be set-up on the taxpayer's computer desktop for the data entry and the validation module for the alphalist. The

modules in a storage device such as CD, DVD or USB for future taxpayer may, at its option, store the said file containing the said

use.

Step 5 Immediately after the module is set-up in the taxpayer's computer, proceed to the computer desktop and press/click the icon for the alphalist data entry module. The log-in screen, as shown below, and password. will be displayed to require the taxpayer to create its user name

Step 6 After successfully creating the user name and password, the main

menu screen, as shown below, will be displayed containing the icons for the different BIR Forms (e.g. MAP, SAWT and the No. 1604-CF and No. 1604-E) that the taxpayer shall be filling-up

BUREAU OFINTERNAL REVENUE

MAP SAWT

0e 00A

Step 7 Select and open the icon for the appropriate BIR Forms (e.g. MAP, SAWT and the No. 1604-CF and No. 1604-E) to be

accomplished. For the specific form selected, different screens shall be displayed containing all the prescribed schedules to be filled-up.

Step 8 Fill up all the applicable fields and boxes for each of the different

schedules of the alphalist.

Step 9 After filling-up all the applicable fields and boxes in the last

below, press the exit button located at the bottom right corner thereof. schedule of the alphalist (Schedule 7.5) in the screen illustrated

Schedule 7 Number (TIN) Region Code 1604CF

oloymntFrom Fadrausede an

OTHER ITEMS

.PG Sae c

th Mon 8 O

Bin eun Falrer o taaablc

Iop Eorm 231Eyt

FF PS

Payees will be displayed as shown below: The menu for the Annual Information Return for Employees and

ATAOHEND A NTSTEe

1604CFM Annual Informa lation Retum ofIncome Taxes Taxe

Schedule 7.2

ndI

OeSTl w 105m

Step 10. Press/Click the "Generate File" button. The "SAVE AS" screen

Return for Employees and Payees as shown below: shall be displayed on top of the menu for the Annual Information

nualInfomati onRetun of In

Schedue avein Ii +020

8/14/2013 11:35 AM 120131604c.do 21 (20141:50 P

3ack to Hlaln Hanu

Oeaopy P 4D3:48 PM

Step 11 Press/Click "Save" button to convert the data contained in the accomplished schedules into a CSV data file format ("DAT" file) and to store the same in the "eAlpha" Folder. A pop-up message "Do you want to view the file created?" shall be displayed on the

screen as shown below:

TATTACHMEN

Step 12 Press/Click "Yes" button and the "Notepad" screen shall appear. as shown below, containing the "DAT" file created by the module.

Step 13 the "Notepad" screen to return to the main menu screen for the Press/Click "X" button located at the upper right hand corner of alphalist data entry module.

Step 14 Press/Click "Exit" button of the main menu to close the alphalist data entry module and to return to the computer desktop.

Step 15 To validate the information contained in the accomplished

alphalist, press/click the icon for the validation module displayed in the computer desktop. The main menu for the alphalist validation module shall appear on the screen as shown below:

Alphalist Validation Mo dule

Validation Module Alph alist

Oeaoav 351PM

The TIN of the taxpayer-filer is automatically populated on the box provided for the taxpayer's TIN.

Check the taxable year indicated in the box provided for the "Tax Year". If the pre-populated tax year is different from the taxable

year covered by the alphalist being validated, encode the correct taxable year in the box.

Step 16 Select and open the icon for the appropriate BIR Forms (e.g. MAP, SAWT and the No. 1604-CF and No. 1604-E) to be validated. The validation screen for the specific form selected shall

be displayed as shown below:

File Edit Window Help Alphalist Validatio x

almare16 C BrFor C Br Sd 1604E Validation Menu

BrSe

Cue

Bac to lain Wemn

0e0o

Step 17 In case the taxpayer desires to validate the entire alphalist, click

the button provided for "By Form". However, if the taxpayer desires to validate the alphalist on a per schedule basis, click the button provided for "By Schedule"

Click the "Browse" button and the screen containing all the

screen as shown below: "DAT" files created shall be displayed on top of the validation

eab

Press/Click the desired "DAT" file and the same shall be highlighted. Then press/click "Ok" button and the validation menu screen shall be displayed with the selected "DAT" file which is automatically populated in the said menu. Afterwards, press/click the "Validate File" button to initiate the validation process on the selected file. The "Select Directory" screen shall appear on top of the validation menu screen, as shown below.

Repct Drect

OWE

SToW

DeaDpy 15 Bacodrt-cke 503

Step 18 Press/click the "Select" button and the "Notepad" screen shall

appear containing the results of the validation process as illus trated below:

Cvo 2/31/20

CERTRT

Step 19 If there is no error detected, press/click the "X" button located at the upper right hand corner of the screen and the screen, as shown

below, shall appear with the "Validation Successful" message.

S Alnha ax Ile Edit WindowHelg

Pes anber one

Validete 1604

Vealidated Validation Successful!

C:\BIRALPHA34\eA/pha\0804852000123120131604CF.DA ForeFiler thefile is stored

ad whic Dn as an attachment to FFPs Retum

gAgent Ta Ye

OGD0E Record EOF/15 Recard Unbcke 59PM

Press/click "Ok" button to return to the alphalist validation module screen.

Note: In case of several "DAT" files shall be validated, repeat all the procedures provided for from Steps 15 to 18

Step 20 If there is/are error(s) detected, the "Notepad" screen shall be displayed, as shown below, indicating the details of the detected error(s).

IgAlphali aietion odolt Ic Edit Window Hel x

oi eamboe

St FHle Edit Fomeat Wiw He 0106201231201604(F.I -Notepe AG ent TIN: *: 1 00 00x

LINE NUM SCHEDULE ERROR DEeSCRIPTIONn Soer ified year /End Date not the same

RDPIyIO 3

Note: Since the detected error(s) is/are required to be corrected in

the above screen be generated by the taxpayer to facilitate the necessary corrections. the alphalist data entry module, it is advised that a printed copy of

Step 21 Press/click the "X" button located at the upper right hand corner of the screen and the screen, as shown below, shall appear with the "Error for this file still exist" message.

Alphalist Validatio

cufing reca

1604E Validation Menu

ratinn Sut

estill exs

OOSTEWN A1.5Me

Step 22 Press/click the "Ok" button at the lower portion of the screen to

button to close the said module and return to the computer desktop. return to the alphalist validation module. Then press/click "Exit"

Step 23 Proceed to the alphalist data entry module and perform the necessary corrections on the affected schedules as generated by the validation module.

NOTE: All the procedures required in Steps 7 to 18 shall be performed until the message "Validation Successful" for each "DAT" file created has been displayed.

Step 24 asYahoo (Yahoo! Mail), Google (Gmail), Microsoft Secure an email account offered by email service providers, such (Outlook.com, formerly Hotmail.com), etc., to be used in the filing/submission of alphalist to the BIR.

Step 25 Proceed to the "BIRALPHA34" folder containing the "eAlpha" folder and press/click the "eAlpha" folder to display all the "DAT files created by the data entry and validation module. Select the specific "DAT" file(s) to be sent as an attachment, through the selected email account, to the dedicated email address of the BIR

where the taxpayer is duly registered as indicated in the attached Annex "A" of this Circular.

Step 26 A message shall be displayed immediately after sending the

alphalist acknowledging/confirming the receipt thereof by the concerned BIR Office.

message acknowledging/confirming the receipt of the emailed alphalist by the concerned BIR Office for purposes of attaching the same to the Annual Information Returns and/or future Generate a printed copy of the computer screen containing

reference.

For further details and for questions that may arise in the accomplishment of the alphalist, the taxpayer may refer to the job aids by selecting the "Alphalist Job-Aid" in the "Downloadables" page as shown below:

Downloadables

Human Resource Information System (HRIS) Templates Alphalist Data Entry and Validation Module Version 3.4 (New)

Technical Specifications of MAP and SAWT Semestral List of Regular Suppliers (SRS) Validation Module eRegistry System Version 1.0 Relief Version 2.1 eFPS Job Aids Alphalist Job Aid

BIR Personal Data Sheet Form VAT Registration Flyers

5 Q. What shallthe taxpayer do if it fails toreceive the acknowledging/confirming the receipt of the alphalist by the BIR right after the emailed alphalist is actually sent to the RDO? message of

A. Once the alphalist is successfully sent to the BIR, a message shall be automatically

popped-up on the computer screen acknowledging/confirming the receipt of the BIR of the submitted alphalist.

In cases where the taxpayer failed to receive such message due to technical concerns such as "high email traffic", the erroneous use of RDO email address, the alphalist is not attached to the email that was sent to the RDO, etc., the taxpayer shall exercise due diligence to ensure that the alphalist has been actually and timely received by the correct RDO, and a pop-up message indicating that the filed/submitted alphalist has been

received by the RDO.

Accordingly, the taxpayer shall immediately coordinate with the concerned RDO to

email address and re-send the same to the correct RDO email address, as the case may be. determine whether or not the submitted alphalist through email has been received by the RDO. Otherwise, the taxpayer shall check the correctness of the previously used RDO

6 Q. Will the taxpayer also receive an email message that the submitted alphalist has beer

successfully uploaded to the BIR data warehouse or, otherwise, failed the prescribed BIR validation processes?

A. Yes. The taxpayer shall receive an email message that the submitted alphalist has been

successfully uploaded to the BIR data warehouse or, otherwise, failed the prescribed BIR address these reasons and re-submit, through eSubmission or email, as the case may be, the corrected and completely filled-up alphalist to the concerned RDO, within five (5) days from receipt of the said message. Accordingly, in order that the taxpayer's email account is regularly visited and to prevent the taxpayer from denying that it failed to taxpayer, such message sent by the RDO is deemed received and read by the taxpayer. likewise be indicated in the message. For this purpose, the taxpayer shall immediately receive the message, if the RDO has actually sent the message to the email address of the validation processes. The reasons on the failure from the validation processes shall

T. Q. Is there a need for taxpayers to print the computer screen displaying the

acknowledgement receipt, for those using the eSubmission, or the email message, for those using the email submission, acknowledging/confirming the receipt of the emailed alphalist? Why?

A. acknowledgement/confirmation by the BIR of the receipt of the emailed alphalist. The Yes. The taxpayer should print the computer screen displaying such

printed copy of the computer screen display of the acknowledgement/confirmation of the

hard or physical copy of the Annual Information Returns (BIR Form No. 1604-CF and No. 1604-E) upon filing thereof to the concerned RDO. BIR's receipt of the alphalist shall serve as documentary proof of filing/submission of the alphalist, in lieu of the hard or physical copy thereof, which shall be attached to the

8 Q.Are the Annual Information Returns (BIR Form No. 1604-CF and No. 1604-E)

under RR No. 1-2014? included in the submission of the alphalist through the different modes enumerated

A. Except for taxpayers who are using the eFPS facility in filing the Annual Information

Returns, all other taxpayers are still required to prepare and submit the hard or physical copies thereof, together with the printed copy of the computer screen display of the acknowledgement/confirmation of the BIR's receipt of the alphalist, to the RDO where

submission) is prescribed by the said regulations. alphalist through the three different modes (e.g., eFPS, eSubmission and email the concerned taxpayers are duly registered, considering that only the submission of

9.Q. What is the presumption on the maintainance by the taxpayer of an email account for purposes of submission of the alphalist?

A. The presumption is that the taxpayer is deemed the owner of the email account used in submission of the alphalist, and the alphalist submitted to the concerned RDO is deemed

committed in the submission of the alphalist, either through esubmission or email, the taxpayer is the one liable to the corresponding penalties therefor. submitted by the taxpayer himself/herself/itself. Accordingly, in case of violations

10.Q. Are the Monthly Alphalist of Payees (MAP) and the Summary Alphalist of prescribed under RR No. 1-2014? Withholding Taxes (SAWT) also covered by the different modes of submission

A. Yes. Except for the Monthly Remittance Return for Compensation (BIR Form No. 1601. e.g., Monthly Alphalist of Payees (MAP) and the Summary Alphalist of Withholding C) where the monthly list of recipients of compensation is not required to be attached to the said monthly remittance return, the submission of the alphalist of income payees, regulations. Taxes (SAWT) are likewise required to be filed/submitted to the concerned RDO through the applicable modes of submission prescribed under the said revenue

However, except for taxpayers who are using the eFPs facility in filing the Monthly Remittance Returns (BIR Form No. 1601-C, etc.), as well as, the Income Tax Returns

Authorized Agent Bank (AAB) or RDO where the concerned taxpayers are duly 2551Q), all other taxpayers are still required to prepare and submit the hard or physical acknowledgement/confirmation of the BIR's receipt of the monthly alphalist, to the (quarterly and annual returns), Value-Added Tax Declarations/Returns (BIR Form No. 2550M and No. 2550Q), Percentage Tax Returns (BIR Form Nos. 2551M and No. copies thereof and pay the corresponding withholding taxes due thereon, if any, together with the printed copy of the registered, as the case may be. computer screen displayofthe

11. Q. What shall the taxpayers do if they have already submitted the hard or physical copies of annual information returns and alphalists, including those alphalists stored in CD

DVD, USB and other storage devices according to the prescribed CSV data file format before the issuance and effectivity of RR No. 1-2014?

A. In cases of taxpayers who have already filed the requisite alphalist through the

abovementioned storage devices before the effectivity of RR No. 1-2014, they shall no

by the same regulations, if applicable. The information contained in these storage devices shall be processed by the BIR under the existing guidelines and procedures. longer be required to submit the alphalist through any of the different modes prescribed

On the other hand, for those alphalists that were submitted in hard or physical copies to their respective RDOs, the taxpayers are still required to re-submit the said alphalist through the different applicable modes prescribed under the said regulations. However, the same shall be re-submitted to the concerned RDOs using the herein the applicable filing facilities herein prescribed not later than March 1, 2014.

12. Q. In order that the alphalist can be successfully uploaded into the data warehouse of the

concerned taxpayers shall strictly observe? BIR and considered as duly received by the BIR, what are the requirements that all

A: All concerned taxpayers shall strictly observe the following requirements in order that

BR: their alphalists can be considered as successfully uploaded and duly received by the

a. The taxpayer-withholding agent is duly registered with the concerned RDO having jurisdiction over his/her/its business as a head office or as a branch, as the case may

b. The alphalist is emailed to the correct email address assigned for this purpose to the RDO where the taxpayer is duly registered.

c. The email address should be the official business email address of the taxpayer, in case of corporations or partnerships, or the personal email address of the BIR-

employees in the submission of the alphalist, the individual registered taxpayer is registered taxpayer, in case of sole proprietorships. However, for sole proprietorships, the individual registered taxpayer, for purposes of filing/submitting his/her alphalist, may authorize his/her subordinate employees to use their respective personal email accounts; provided, that the latter's submission of the alphalist is deemed the submission of the individual registered taxpayer himself/herself. Accordingly, in case of violations committed by such subordinate the one liable to the corresponding penalties therefor.

d. The latest version of the data entry module which is version no. 3.4 shall be used in filling up the alphalist. Accordingly, the taxpayers shall visit the BIR website and download the said latest version of the data entry module.

e. Ensure that the file containing the alphalist is not infected by any virus.

f. The information contained in the alphalist shall not bear special characters such as but, not limited to, """, "**, ""?", "&", etc.

g. The Taxpayer Identification Number(s) indicated in the alphalist is/are valid and TIN(s) "000-000-000-000" as their respective TIN(s). correspondingly issued by the BIR to the employee(s) or payee(s). Accordingly, the concerned taxpayers are not allowed to submit the alphalist without the corresponding TIN(s) of each of the employees/payees nor to indicate dummy

h. Specify the complete name of the taxpayer(s)/payee(s) with the corresponding a1we word(s) where the total taxes withheld are lumped into one single amount are not amount of income and withholding tax. Hence, the following word(s) "Various Employees", "Various payees", "PCD nominees" or "Others" and other similar

i. In case of re-submission of alphalist, after due notification and requirement from the

concerned BIR Office, or submission of amended alphalist, the re-submitted or amended alphalist shall contain the complete and correct information. Re-submitted or amended alphalist containing only the changes on the affected line items in the alphalist cannot be successfully uploaded in the data warehouse.

116

13. Q. In cases where an alphalist is not successfully uploaded and considered not received

by the BIR pursuant the provisions of RR No. 1-2014, what shall be the penalty to be imposed to the taxpayer who submitted an unsuccessfully uploaded alphalist?

A: Inasmuch as the said violation is considered as a failure to make/file/submit any return

of Compromise Penalties. or supply correct information at the time or times required by law or regulations under less than one (1) year but not more than ten (10) years, or in lieu thereof, to pay the liable to the criminal penalty of fine of not less than P10,000 and imprisonment of not compromise penalty in the amount that corresponds to the taxpayer's gross annual sales. earnings or receipts, pursuant to the existing Revenue Memorandum Order on Schedule Section 255 of the National Internal Revenue Code of 1997, as amended, the taxpayer is

However, in cases where the concerned BIR Office, after conducting the required validation processes, shall duly inform the taxpayer for non-compliance with any of the requirements prescribed in Question 12 of this Circular and require the re-submission of a correct alphalist, a separate penalty shall be imposed against the taxpayer for each incorrectly accomplished and submitted alphalist.

14. O. In cases where the taxpaver has no operations for the preceding taxable year, is the

alphalist? said taxpayer still required to submit the Annual Information Returns and the

A: For taxpayers with no operations during the preceding taxable year, they are still

and guidelines: required to file the Annual Information Returns within the prescribed deadlines with the filing/submission of the prescribed alphalist shall be subject to the following policies phrase "No Operations" printed clearly on the face of the said returns. However, the

1. If the taxpayer totally has no business operations and at the same time did not incur

any expense, including salaries and wages, for the preceding taxable year, the taxpayer shall no longer be required to file/submit the prescribed alphalist.

2. If the taxpayer totally has no operational transactions but incurred expenses which are not subject to the imposition of the applicable withholding taxes during the preceding taxable year, the filing/subsmission of alphalist is subject further to the

following rules:

a.If the particular expense pertains to compensation of employee(s), the taxpayer exemptions exceed the taxable compensation, etc.) taxes even if the compensation of the employee(s) is/are below the taxable employer is still required to file/submit the prescribed alphalist with the accomplished pertinent schedules for employees that are exempt to withholding threshold (e.g. compensation of minimum wage earners, total personal

b. If the expense incurred is not subject to final and/or creditable withholding taxes under existing rules and regulations, the taxpayer is not required to file/submit the prescribed alphalist.

3. If the taxpayer totally has no operational transactions but incurred expenses and actually withheld and remitted the applicable withholding taxes due thereon during

alphalist. the preceding taxable year, the taxpayer is still required to file/submit the prescribed

15. Q. If the taxpayer failed to file the alphalist, or may have filed the same but the alphalist failed the validation requirements of the BIR and the taxpayer failed to address the issues and re-submit the complete and corrected alphalist to the BIR, can the taxpayer claim the expenses arising from the alphalist for income tax purposes?

A: No. The taxpayer cannot claim the expenses for income tax purposes due its failure to alphalist after the validation process conducted by the BIR. file the prescribed alphalist or its failure to re-submit the complete and corrected

However, in cases where the taxpayer, although the submitted alphalist contains no erroneous entries and the alphalist has been successfully uploaded in the BIR's data warehouse, failed to enter some transactions that should have been entered in the submit the complete and corrected alphalist to the BIR. previously submitted alphalist, the taxpayer should not only re-file/re-submit the missing information to correct the previously submitted alphalist, but should re-file/re.

Moreover, in cases of expenses incurred by the taxpayer that is not subject to creditable or final taxes pursuant to existing rules and revenue regulations, the taxpayer need not include such expenses in the alphalist.

16. Q. For purposes of email submission of the alphalist to the RD0 having jurisdiction over the concerned taxpayers pursuant to RR No. 1-2014, what are the email addresses of the different BIR Offices?

A: The email addresses of the different BIR Offices which are dedicated for the receipt of

attached as Annex "A" hereof. alphalists submitted through email by taxpayer are contained in the summary list

publicity as possible. All revenue officers and employees are hereby enjoined to give this Circular as wide a

This Circular shall take effect immediately

KIM S. JACINTO-HENARES (Original Signed)

Commissioner of Internal Revenue

J-5

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.