REVENUE MEMORANDUM CIRCULAR NO. 25 – 2024
Amends the pertinent provisions of Revenue Memorandum Circular No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from Whom Taxes Were Withheld (alphalist) for the taxable year 2023.
Taxpayers with their own extract program shall strictly observe the revised file structures and standard naming convention (as indicated in Annexes A and B of the Circular). In order to provide all concerned taxpayers sufficient time to submit the alphalist for the taxable year 2023, the deadline of submission thereof shall be thirty (30) days from the date of posting of a tax advisory on the BIR website announcing the availability of the updated version of the Alphalist Data Entry and Validation Module or on March 18, 2024.
In cases where alphalists were submitted using the old version of the said data entry module, the concerned taxpayers shall re-submit the same using the updated version of the module upon its availability thereof.