On Apr. 14, 2025, PHI Tax issued advisory on submission deadline for alphabetical list of employees/payees 2022, particularly targeting employers with employees availing 5% tax credit incentive under Personal equity and retirement account act 2008.
Alphalist data entry and validation module version 7.1 now available for download.
Taxpayers using their own extract programs must strictly adhere to revised file structures and standard naming conventions outlined in annex A and annex B.
The submission deadline is May 14, 2025.
On Jan. 26, PHI Tax extended deadline for submission of staff list.
PHI Tax extended deadline for the submission of the alphabetical list of employees and payees from whom taxes were withheld; the extension is due to changes in tax laws.
Follows PHI Tax Jan. 2023 issued deadline for return of income taxes, see #161455.
Changes
Including introduction of 5% tax credit incentive under Personal equity and retirement account (PERA) act of 2008, revised income tax rates for 2023 under the TRAIN law.
Updated version of alphalist data entry and validation module will be available online.
Employers with employees availing the 5% tax credit under the PERA act of 2008 who have not submitted their alphalists for 2022 will have a separate deadline announced.
Effectiveness
The new deadline for submission is Feb. 28, 2024.
Feb. 2024 Module Available, New Deadline
On Feb. 16, 2024, PHI Tax advised, re above, that updated version of alphalist data entry and validation module (v7.2) is available and can be downloaded from its site.
The enhanced version includes the 5% tax credit incentive which is referred to above.
Taxpayers with their own extract program shall strictly observe revised file structures and standard naming convention under Revenue memorandum circular no. 25-2024.
Taxpayers shall submit their alphabetical list of employees/payees from whom taxes were withheld (alphalists) within 30 days from Feb. 16, 2024 (i.e., by Mar. 16, 2024).
May 2024 Module v7.3
On May 14, 2024, PHI Tax issued memorandum circular, of May 13, 2024, informing updated version of alphalist data entry and validation module (v7.3) is now available.
The enhanced version now includes the alphanumeric tax codes (ATCs).
Emphasized that taxpayers with their own extract program must strictly observe the revised file structures and standard naming convention (as set out in annexes A, B).
Feb. 2025 Availability of Module v7.4
On Feb. 25, 2025, PHI Tax issued memorandum circular on the availability of alphalist data entry and validation module version 7.4, which can be downloaded online.
Key updates in version 7.4 include newly created alphanumeric tax codes and updated rates for transactions under creditable and final withholding taxes.
Alphalists for taxable year 2024 under form nos. 1604C, 1604F, 1601EQ, and 1601FQ must be submitted within 30 days after the publication of the circular, i.e., by Mar. 28.
Taxpayers who submitted their alphalists using the older version 7.3 and received error reply messages must re-submit using version 7.4 before the same deadline.
Additionally, taxpayers using their own extract programs must strictly follow the revised file structures and standard naming conventions specified in annexes A and B.
Document dated Feb. 25, 2025, received from PHI Tax Feb. 26, summarized Feb. 28.
Apr. 2025 Alphalist Submission Advisory
On Apr. 14, 2025, PHI Tax issued advisory on submission deadline for alphabetical list of employees/payees 2022, particularly targeting employers with employees availing 5% tax credit incentive under Personal equity and retirement account act 2008.
Alphalist data entry and validation module version 7.1 now available for download.
Taxpayers using their own extract programs must strictly adhere to revised file structures and standard naming conventions outlined in annex A and annex B.
