Annual Alphalist of Payees

Revenue Regulations No. 1-2014 dated Dec. 17, 2013

Revenue Memorandum Circular No. 5-2014 dated Jan. 29, 2014
Revenue Memorandum Circular No. 7-2021 dated Jan. 8, 2021
Revenue Memorandum Circular No. 18-2021 dated Jan. 27, 2021

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 1. Go to BIR website at
www.bir.gov.ph and click
Downloadables.

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 2. Get the latest Alphalist program.

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 3. Click the Setup.zip to start
downloading.

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 4. Once downloaded, double click
Setup File, then click Next.

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 5. Click Next.

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 6. Click Install.

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 7. Click Finish.

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 8. Input your desired username and
password.

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 9. Input first the withholding
agent’s information.

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 10. Complete the information about
the withholding agent.

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 11. Click 1604 E.

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 12. Accomplish the necessary
schedule.

Form 2307 Form 2304

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 13. After accomplishing the
schedule, click Generate File.

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 14. After generating the file, open
the Validation Module.

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 15. Input the TIN of the withholding
agent, and the taxable year you are
working. Click 1604 E.

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 16. Click Browse to find the
generated file earlier, then click
Validate File.

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 17. Click Select.

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 18. Ensure that there is no error on
the file.

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 19. Take note of the storage areas
of the validated file.

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 20. Email the validated file to
esubmission@bir.gov.ph

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 Important Note:
1. Lumping of more than one income payment
into “Various Payees” or “Others” is not allowed.

2. With or without operation for the preceding

year, just file the 1604E via EFPS or eBIRForms,
while Annual Alphalist of Payees thru
esubmission@bir.gov.ph.
No need to go to the BIR office.

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 Consequence of non-submission

1. Criminal penalty of not less than

P10,000 and imprisonment of not less
than one year but not more than 10
years;

2. The related expenses will not be

allowed as deduction for income tax
purposes.

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 For inquiries, please email us at

rdo_46@bir.gov.ph

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 Thank you and stay safe.

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