The submission of alphalists where the income payments and taxes
withheld are lumped into one single amount (e.g. “various employees”, “various
payees”, PCD nominees”, “Others”, etc.) shall no longer be allowed. Such
alphalists including any alphalist that does not conform to the prescribed
format thereby resulting to the unsuccessful uploading into the BIR system
shall be deemed not received and shall disqualify the deductibility of the
expense for income tax purposes.
The alphalists cover those which are required to be attached in
the annual information returns (BIR Forms1604CF/1604E) and monthly remittance
returns (BIR Form 1601C, etc.).
Mandatory electronic submission of alphalists
Beginning January 31, 2014 and March 1, 2014, taxpayers with
less than 10 employees/payees shall already be required to file their
alphalists electronically. Manual filing shall no longer be
allowed.
Hence, all withholding agents, regardless of the number of
employees and payees, should 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
(esubmission@bir.gov.ph)
3) Electronic mail (email) at dedicated BIR address
using the prescribed CSV data file
format.
Withholding agents without their own internet facility or do not
have access to internet connection within their location should file their
alphabetical lists through electronic mail (e-mail) using the e-lounge facility
of the nearest revenue district office or revenue region of the BIR.
Tax Alerts
Punongbayan and
Araullo
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