Amendment on Submission of Employee Alphalists

Issued pursuant to Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended.
Amends specific provisions of Revenue Regulation No. 2-98, as further amended by RR No. 10-2008.
Focuses on the submission of alphabetical lists of employees/payees.

All withholding agents must submit an alphabetical list of employees and payees on income payments subject to creditable and final withholding taxes.
Submission is mandatory regardless of the number of employees/payees or their exemption status.
The lists must be attached to Annual Information Returns (BIR Forms 1604CF/1604E) and Monthly Remittance Returns (e.g., BIR Form 1601C).
Acceptable modes of submission include:
1. Attachment via Electronic Filing and Payment System (eFPS).
2. Electronic submission through BIR's website at esubmission@bir.gov.ph.
3. Electronic mail to dedicated BIR email addresses using prescribed CSV format, details provided in separate issuance.
For agents without internet access, submission may be done via e-mail through the e-lounge facility at the nearest BIR office.

Lumped income payments (e.g., "Various employees", "PCD nominees") are not allowed.
Non-conforming submissions or unsuccessful uploads are considered not received.
Such failure disqualifies the withholding agent from claiming the related expense as deductible for income tax purposes.

Manual submission of alphabetical lists with fewer than ten employees/payees for Annual Information Returns (BIR Forms 1604CF and 1604E) is discontinued starting January 31, 2014, and March 1, 2014, respectively.
This electronic-only submission rule applies annually.

Violations are subject to penalties under the pertinent provisions of the NIRC of 1997, as amended, and relevant regulations.

If any provision is declared invalid by a court, the rest of the regulations remain effective and enforceable.

Any existing regulations, rulings, or orders inconsistent with these Regulations are revoked, repealed, or amended accordingly.

The Regulations take effect fifteen (15) days after their publication in a leading newspaper of general circulation.