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RMC No. 5-2009

This document is a Revenue Memorandum Circular from the Philippine Department of Finance Bureau of Internal Revenue regarding the submission of employee and supplier lists in electronic format. It requires withholding agents to submit alphabetical lists of employees receiving income and annual tax forms electronically. It also requires the top 20,000 private corporations to submit semester lists of regular suppliers electronically by certain deadlines. Technical specifications for the file formats and a transmittal form are provided in the annexes to the circular.

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193 views1 page

RMC No. 5-2009

This document is a Revenue Memorandum Circular from the Philippine Department of Finance Bureau of Internal Revenue regarding the submission of employee and supplier lists in electronic format. It requires withholding agents to submit alphabetical lists of employees receiving income and annual tax forms electronically. It also requires the top 20,000 private corporations to submit semester lists of regular suppliers electronically by certain deadlines. Technical specifications for the file formats and a transmittal form are provided in the annexes to the circular.

Uploaded by

CROCS Acctg & Audit Dep't
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

January 5, 2009

REVENUE MEMORANDUM CIRCULAR NO. __5 - 2009___

SUBJECT : Submission in Electronic Form of Alphabetical List of Employees and


List of Payees which Form Part of the Annual Information Return (BIR
Form No 1604CF (July 2008 ENCS)) under Revenue Regulations No.
10-2008 and Semestral List of Regular Suppliers by Top 20,000
Private Corporations per RR 17-2003, as amended by RR 14-2008.
TO : All Internal Revenue Officers, Employees and Others Concerned.

Pursuant to Revenue Regulations (RR) No. 10-2008, publishing herewith are


the file formats to be used by the withholding agents in the submission/filing, thru
diskette/CD/email: [email protected], of the Alphabetical List of Employees
who are recipients of income subject to creditable and/or final withholding taxes which
forms part of the Annual Information Return of Income Taxes Withheld on
Compensation and Final Withholding Taxes (BIR Form No. 1604-CF).
Likewise, pursuant to RR 14-2008, publishing herewith are the file formats to be
used by Top 20,000 Private Corporations in the submission of the Semestral List of
Regular Suppliers through diskette/CD/ email: [email protected] on or before
July 31 and January 31 for the first and second semesters of each calendar year,
respectively, with the initial list for submission within fifteen (15) days from actual
receipt of Notice for Inclusion signed by the Commissioner.
Taxpayers shall use either excel format or their own extract program which
shall pass through the validation module to be issued by the BIR.

1. Technical Annex “A-2009”- Technical Specifications for BIR Form No. 1604-CF
(July 2008 ENCS) with Alphalists of Employees/Payees;
2. Technical Annex “B”- Technical Specifications for Top 20,000 Private
Corporations required to submit Semestral List of Regular Suppliers; and
3. Annex “C” – Transmittal Form for CDs/Diskettes.

All internal revenue officers and others concerned are enjoined to give this
Circular a wide publicity as possible.

(Original Signed)
SIXTO S. ESQUIVIAS IV
Commissioner of Internal Revenue
J-2

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