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REVENUE MEMORANDUM CIRCULAR (RMC) 055-2026.
In pursuant to the provisions of Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, all withholding agents are required to submit the prescribed Alphabetical List of Employees/Payees (Alphalist) as an attachment to their withholding tax returns. The Alphalist submission deadline follows the same filing deadlines applicable to the said returns.
| Type of Return | Due Date |
| 1. Alphalist for the monthly withholding tax return for value-added tax and percentage tax | 10th day of the following month. |
| 2. Quarterly alphalist of payees for the creditable withholding tax (CWT) and final withholding tax (FWT) returns | Last day of the month following the close of the quarter. |
| 3. Annual alphalist for withholding tax on compensation and FWT | January 31 of the succeeding year. |
| 4. Annual alphalist for CWT | March 1 of the succeeding year. |
Compliance Requirement and Penalties
- Since the Alphalist forms part of the withholding tax return, submission is mandatory.
- Failure to submit constitutes a violation of BIR regulations and may result in penalties.
Reminder on Alphalist Compliance
- Under RR No. 16-2023, as amended by RR No. 5-2025, e-marketplace operators and Digital Financial Services Providers (DFSPs) are designated as withholding agents required to withhold and remit (1/2%) of their gross remittances to sellers of goods and services.
- This Circular is hereby issued as a reminder to all withholding agents, particularly e-marketplace operators and DFSPs to submit the required Alphalist through the BIR eSubmission Facility to avoid penalties.