RR 1-2014: BIR Amends The Rules On Submission of Alphalist

January 19, 2014 — 64 Comments

Revenue Regulations 1-2014

Under Revenue Regulations 1-2014 (RR 1-2014), all employers are now required to submit a digital copy of the Alphabetical List of their employees and payees. Although the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (Form 1604-CF) and the Annual Information Return Of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt From Withholding Tax (Form 1604-E) are still going to be filed manually, their attachments or Alphalists should now be digital. This is an amendment of the earlier rule from Revenue Regulations 2-98 as further amended by Revenue Regulations 10-2008.

Here’s the 1998 rule from RR 2-98:

See.2.83.3. Requirement for income payees list. – In lieu of the manually prepared alphabetical list of employees and list of payee’s and income payments subject to creditable and final withholding taxes which are required to be attached as integral part of the Annual Return (Form No. 1604), the Withholding Agent may, at its option, submit computer-processed tapes or cassettes or diskettes, provided that the said list has been encoded in accordance with the formats prescribed by Form 1604.

The above rule was amended in 2008 by RR 10-2008:

Section 2.83.3 Requirement for list of payees – In addition to the manually prepared alphabetical list of employees and list of payees and income payments subject to creditable and final withholding taxes which are required to be attached as integral part of the Annual Information Returns (BIR Form No. 1604CF/ 1604E), Monthly Remittance Returns (BIR Form No. 1601C etc.), the withholding agent may submit soft copy in 3.5- inch floppy diskettes/CD or email: esubmission@bir.gov.ph, containing the said alphalists.

However, taxpayers, whose number of employees or income payees are ten (10) or more, are mandatorily required to submit the said lists in 3.5-inch floppy diskettes/CD or email: esubmission@bir.gov.ph using the existing CSV data file format, together with the manually prepared alphabetical list. In order to comply with this format, the withholding agents shall have the option to use any of the following:

1. Excel format provided under Revenue Regulations No. 7-2000, as amended, following the technical specifications required by the BIR;
2. Their own extract program that shall meet the technical specifications required by the BIR; or
3. Data Entry Module using Visual FoxPro that will be available upon request or by downloading from the BIR’s web site at http://www.bir.gov.ph with the corresponding job aid.

For those who would choose either option 1 or 2, such taxpayers shall use a validation module developed by the BIR, which can be downloaded from the BIR website.

In any case, the withholding agents are required to save the same to a secondary storage as back up for a period of three (3) years from submission of the diskette, as aforementioned, for future reference.

For withholding agents classified as large taxpayers and excise taxpayers falling within the jurisdiction of the Large Taxpayers Service and/or Large Taxpayers District Office, the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and the Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E) shall be submitted to the Large Taxpayers Assistance Division, Large Taxpayers District Offices or Excise Taxpayers Assistance Division, as the case may be. For other withholding agents, the aforesaid annual returns shall be submitted to their respective Revenue District Offices. BIR Form No. 1604-CF shall be submitted on or before January 31 of the succeeding year while BIR Form No. 1604-E shall be filed on or before March 1 of the following year. Only diskettes/CD/email: esubmission@bir.gov.ph readable and virus free files upon submission shall be considered as duly filed “Alphabetical List of Employees/ Payees” by the employer. Violation hereof, shall be a ground for the mandatory audit of violator’s income tax liabilities (including withholding tax). Diskettes/CDs must be uploaded by the abovementioned offices within fifteen (15) days from receipt.

The manually prepared (hard copy for below 10 employees/payees) alphabetical list of employee shall be filed in triplicate copies (two copies for the BIR) to be stamped “received” by the BIR-Large Taxpayers Assistance Division, Large Taxpayers District Office or the Excise Taxpayers Assistance Division, or the Revenue District Office where the payor/employer is registered as Withholding Agent. Manually filed alphalists must be encoded and uploaded by the abovementioned offices within thirty (30) days from receipt.

And now RR 1-2014 sets out the new rule:

Section 2.83.3 Requirement for list of payees – All withholding agents shall, regardless of the number of employees and payees, whether the employees/payees are exempt or not, submit an alphabetical list of employees and list of payees on income payments subject to creditable and final withholding taxes which are required to be attached as integral part of the Annual Information Returns (BIR Form No. 1604CF/1604E) and Monthly Remittance Returns (BIR Form No. 1601C, etc.), under the following modes:

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

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

(3) Through Electronic Mail (email) at dedicated BIR addresses using the prescribed CSV data file format, the details of which shall be issued in a separate revenue issuance.

In cases where any withholding agent does not have its own internet facility or unavailability of commercial establishments with internet connection within the location of the withholding agent, the alphalist prescribed herein may be electronically mailed (e-mail) thru the e-lounge facility of the nearest revenue district office or revenue region of the BIR.

The submission of the herein prescribed alphalist where the income payments and taxes withheld are lumped into one single amount (e.g. “Various employees”, “Various payees”, “PCD nominees”, “Others”, etc.) shall not be allowed. The submission thereof, including any alphalist that that does not conform with the prescribed format thereby resulting to the unsuccessful uploading into the BIR system shall be deemed not as received and shall not qualify as a deductible expense for income tax purposes.

Accordingly, the manual submission of the alphabetical lists containing less than ten (10) employees/payees by withholding agents under Annual Information Returns BIR Form No. 1604CF and BIR No. 1604E shall be immediately discontinued beginning January 31, 2014 and March 1, 2014, respectively, and every year thereafter.

In Summary

On specific provisions of the submission of alphabetical list of employees/payees of income payments, here are the changes that took place:

Rule from RR 2-98

All withholding agents are required to submit a manual Alphabetical List.

Amended by RR 10-2008

General Rule – All withholding agents are required to submit manual and digital Alphabetical List.
Exception – If the withholding agent has below 10 number of employees, only manual Alphabetical List is required.

Amended further by RR 1-2014

All withholding agents are required to submit only a digital Alphabetical List.

Download Free Resources

alphalist_full_setup_v3_4.exe
BIR REVENUE REGULATIONS NO. 2-98 Full Text.pdf
BIR REVENUE REGULATIONS NO. 10-2008 With Annex A To F.pdf
BIR REVENUE REGULATIONS NO. 1-2014.pdf
BIR FORM 1604-CF With Alphabetical List.xlsx
BIR FORM 1604-E With Alphabetical List.xlsx

UPDATE:
There’s a RMC issued to clarify things up: RMC 5-2014: BIR Clarifies The Provisions Of RR No. 1-2014 Pertaining To Submission Of Alphalist

 

Reynaldo Mata Jr.

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I'm Rey, a Certified Public Accountant, blogger, writer. I write here all about my professional work and aspirations. For more about me, visit reynaldomatajr.com

64 responses to RR 1-2014: BIR Amends The Rules On Submission of Alphalist

  1. Can we apply the new filing system on 2015 instead of this January 2014. This is to enable the employers and filers to be more familiar with the new system. There is lack of information campaign about this latest regulation BIR RR No. 1-2014.
    Thank you.

  2. hi! Good Evening.
    I was asked to read about this new Rule of BIR, and got confused. Which year are going to sent 2013 or 2014??
    And can You Help me where exactly are we going to send the Alphalist.

    Thank You.

    • Hi resty. The data that you will submit pertains to 2013 (previous year). About the CSV data file format and the email address you need, you can contact your specific RDO, or you can use the software provided by BIR above to generate the file.

  3. Hi rey,

    I send the dat file online, and the reply was this:
    The BIR has received your data file(s). Please wait for another
    notification as your file(s) is/are still subject for validation.
    Thank you!
    How many hours will the BIR send another notification for the file received?
    I’ve been waiting for almost 4 hours.
    Thank you.

    • hi ms jane,, just want to ask saang email add mo sinend? ung esubmission@bir.gov.ph b? ok lng ba kahit using personal email address? anong subject line details n dapat ilagay aside sa attachment? nangangapa dn ako ngfile n dn me last last week pa then pagbalik ko bir buti nlng my nkausap meng taxpayer dn my nag-advise dn sa knya kya buti nlng inask ko sa officers ng bir my bago n palng rule. sabi 2 days daw ung validation.. need u iprint ung notification sau then pprereceive mo dn muna un sa bir tas bbalik k ulit pag my validation n email na.

      • Hi Tin,

        It wont matter what email add u use, as long as you receive an autoreply from BIR.
        Print the autoreply and attached it to the usual forms for 1604cf and 1604e along with the attachments, then still, u need to go to BIR for stamp as received. I was also advice that aside from esubmission@bir.gov.ph, I need to send it to our RDO email address.For rdo 44 email it to rdo044wtalphalist@bir.gov.ph.And another thing, for 2316, all employees must sign their 2316, then you need 4 copies of it. The two copies is for the company and the other two is for BIR, deadline is Feb 28…
        Kanina ko lng nalaman ito, when I went to BIR.Hope this helps. Thanks.

  4. Hi Sir Rey,

    If the submission is thru electronic mail, is it like a regular email that you will just attach the file? and if your file is in DAT file format is it the same as csv file? or do i have to format it to csv file?

    Pasensya na po ha, kainis lang po talaga kasi nag file po ako ng Alphalist on Jan 7, 2014 using the old format na nasa CD and they received it w/o telling me na nabago na pala ang procedure, meaning to say, kahit yung nagrereceive hindi sila aware na merong changes, how frustrating po talaga.

    Thank you very much,

    Jazz

  5. ask ko lang po panu gawin yung Esubmission kc ginagawa ko po ngayon ayaw nman po magkonek sa esubmission… any manual or guildlines panu mag esubmission? thanks in advance…..

  6. Hi Sir,

    Can you please help me in making the alphalist for 1604e?
    In the visualfox pro. I can’t enter any atc codes.

  7. Hi Sir Rey! Gusto ko lang pong malaman base po sa new regulation na ito we are required to email an attachment MONTHLY for 1601E and 1601C. I am aware na may (MAP) Monthly Alphalist of Payees, attachment for form 1601E, but wala po akong alam na any format for attachment sa BIR Form 1601C. Alam nyo po ba kung ano ang dapat naming gamiting attachment para dito?

    Thank you very much!

  8. kailan po deadline ng esubmission? ngaun po ba tlgang january 31? e since na holiday pwde po kaya ng february 3?

  9. Hi. I want to ask what format will I write in my email to send the validated 1604cf. I forgot to copy the format. It’s like about the Name of the withholding agent, tin no., adrress, filing reference no. and the optional emails about three(email adress). Need help as soon as possible. Thank you so much.

    P.S. plus the self made transmittal letter.

  10. Hi Sir Rey,

    pwede po bang magamit ang isang email account ng ilang beses to submit alphalist if it is a group of companies?

  11. Hi sir alam nyo po ba email adress ng mga rdo 32-29-33-40-39-43A-43B? saan ko po ba sila pwede makita ung list ng mga email po nila

  12. BIR E-Submission
    To Me
    Jan 31 at 11:12 PM
    The BIR has received your data file(s). Please wait for another
    notification as your file(s) is/are still subject for validation.
    Thank you!

    YAN PO NALABAS PERO ANG TAGAL?

  13. gud pm sir,ask ko lang po if matagal ba talaga lumabas sa excel report un entry sa estimated 3000 employees for 1604cf…nagpa’ process naman po xa kaya lang un excel report ang ayaw lumabas…tnx…

  14. sir ask ko lang po how can i enroll on 1604cf. i already enrolled on the efps, do i have to
    update or enroll the new form to the bir to inter on the annual alphalist 1604cf?

  15. Donna Marie Ababon February 3, 2014 at 10:35 am

    Hi Sir, I have already submitted the alphalist online with their notification that they have received the file. We went to BIR so they could receive the files (including the printout of notification) but they said they’ll be needing the validation & gave us 15days to go back to them. I’ve made the online submission last Jan. 28 but i still don’t have the validation until now.

  16. hi sir! pati po ba ung sa 1604E deadline ngayong feb.03? thanks!

  17. Hi sir, kailangan ko pa ba magfile ng esubmission kung nakapagattach na ako ng alphalist sa 1604CF ng EFPS?

  18. Hi Sir, I have already submitted the alphalist online with their notification that they have received the file. e2 po ang lumabas, The BIR has received your data file(s). Please wait for another
    notification as your file(s) is/are still subject for validation.
    Thank you!

    ano na ang next na gagawin?

  19. sir ask ko lng if until now i haven’t file yet the 1604CF returns manually due to waiting of validation notification from BIR, i only had their first auto reply na i have to wait for another notification… late na at may penalty na ba kung hinde nai-file kahapon ( feb 3)?…some rdo said kailangan ung validation notice ang dapat i-attach so i have to wait the validation notice b4 filing the returns, some rdo said pwede na daw ung unang notification ( the waiting ) at pag wala kang screen copy nun hinde mo pwedeng i-file at late na… ano po ba talaga ang procedure nila?

    • Hi marilyn. Yes penalty na if not filed yesterday. The requirement on the email is somewhat RDO specific. There are RDO’s where the email notification receipt is enough for now but they require you to come back for the emailed validation.

  20. gud pm, today ko lang po naread lahat ng mga comments dito.. and last jan.30 ko pa po na email sa esubmission ang attachment. inaantay ko lang po ung sinasabing isa pang email. so ung first email un nalng po ang iaatached ko sa 1604cf. pwede pa po ba ipareceive ngaun sa BIR? or hindi na. Thanks

  21. Hi Sir! Ask kong kung gano katagal ang reply ng 1604E re validation na email ko last Jan 28 up to now wala pa! Can I resend it or wait ko na lang yung validation?

  22. Hi Sir,Gaano ba katagal yong sinasabing confirmation,last January 31 pa ako nagsend wala naman akong natanggap at inulit ko po nung Feb 3 pero hanggang ngayon wala akong natanggap.Paano po kung walang confirmation di po nila tatanggapin yong copy ng 1604-E/1604-CF.

    • Hi edna. Yung confirmation email na na receive na ng BIR yung email mo, seconds lang yun may reply na agad. Ang matagal is yung validation email. Hindi nila tatanggapin if wala yung first email na confirmation.

  23. Hi Sir, just wanna ask if there’s a format for the self-made transmittal letter to be submitted together with the 2316 form. Is it ok with you to send/show a sample of it. Thanks for the help.

  24. hi sir!
    if e submission ang pag submit ng MAP, dapat ba same date sa pag file ng return?

  25. hi sir,
    Ask ko lang sir, bakit ang tagal ng validation ng attachment sa 1604CF( nasend ko sya
    Feb 3 pa. Pati rin ung nasend kong attachment nasend ko sya feb 7 pa, until now wala pa rin ung 2nd email, ung validation nya. naconfirm naman ng bir na nareceive nila ung mga attachment..

    Thank you..

  26. hir sir,

    Ung nasend ko pala nung feb 7 ung sa attachment ng 1601E, wala paring email for validation…

    thank you

  27. Good Afternoon po Sir Rey,

    Pumunta ang wife ko sa sa BIR to submit yung Annual
    Information Return Of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt From Withholding Tax (Form 1604-E) for 2013, ito po yung consolidated witholding tax ng shop na nirerentahan, kaso pinapasend ito through email address “esubmission@bir.gov.ph”. Tama po ba na isesend din online through email address “esubmission@bir.gov.ph” yung 1604-E?Ano pong proof na matatanggap namin na successful yung submission namin. Thanks.

  28. sir yung na send ko na 16040-e 8 days na wala pang reply galing sa bir. bakit?

  29. good afternoon sir! im using the Alphalist data entry ver 3.4 for 1604-E. there have been 2 applications shown, alphalist data entry ver 3.4 and alphalist validation ver 3.4. Do i have to use the validation apps after finished data entry?

  30. Hi Sir Rey,

    I’m an OFW. May compliance din ba ang mga OFWs sa mga ito or sa usaping ito? Please enlighten me.

    Thank you.

    Regards,
    Nhel

  31. Hi sir..
    Can you give me a sample of required transmittal letter to be attached to 2316 that needs to file tomorrow..
    Kasi nagpunta ako sa BIR this morning to submit 2316, pero sabi sa rdo need daw transmittal na naka-attached sa 2316..

    Hope u can help me to have it para makapag-file ako first thing in the morning tomorrow.

    Thank you very much.
    God Bless

  32. hi sir rey!
    pano po ung process ng esubmission? first time po kasi nmin… ano po ung format ng alphalist na isesend sa email add ng BIR? ok na po ba ung naka excel ung alphalist? or kailangan po ung buong form ng 1604e na idadownload?

  33. sir paano po ito nalabas
    This is to confirm receipt of the file(s) as stated below:
    Total attachment/file(s) received : 2
    No. of valid file(s) : 0
    No. of invalid file(s) : 2
    pinadala ko po yun 1604-e sa kanila kumpleto nman po ang mga nkasulat dun inabot ng deadline
    dpat extnend nila dhil ang hirap ngayon ng procedure nila

  34. sir

    ask ko lng f yon email confirmation 1604e was recieved pero d po nprint at nadelete yon email confirmation. pnu po gagawin? ska po pla yon email n nasent sa esubmission was also deleted. pls help po

  35. Hi Sir,

    Tanong ko lang na email ko na kasi yong 1601-e feb.7 lang sa esubmission@bir.gov.ph tapos wla paring reply for validation. Pano po ba yon?e sa feb. 10 na yong deadline .. May nabasa din po ako dito sa blog niyo (Exception – If the withholding agent has below 10 number of employees, only manual Alphabetical List is required. ) sa 1601-C po ba to?

    Pano hinde po mag reply yong BIR sa validation for 1601-e? Ano po ba gagawin?

    Please reply po.. Thanks !

  36. sir paano po ba magagawa alpha list ng 1601E

  37. Sir..

    ask ko lng po wat if sa 1604CF eh puro zero nmn no payment po JAN-DEC.. hndi mo nmn xa mavvalidate db.. pag- zipped file nmn ayaw din tanggapin, pati (.csv) ayaw .. INVALID ATTACHMENT pdin.. ahhaayy…

    plz reply thank you so much

    godbless

  38. Hi Rey,

    If late ang filing, how much ung penalty? Galing ako BIR sabi 10K daw kasi now palang nag file. Pero dun sa form 1k lang naman ang penalty for late filling…. How much talaga ang penalty? RDO048

    Thanks

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