Are you aware of the Submission of the Quarterly Alphabetical List of Payees (QAP) that shall accompany the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) [BIR Form No. 1601-EQ] and Quarterly Remittance Return of Final Income Taxes Withheld (BIR Form No. 1601-FQ)?
In Section 2.58 of Section 5 of Revenue Regulations (RR) No. 11-2018 describes the Returns and Payments of Taxes Withheld. Besides, it also identifies the Manner, Venue and Time of Filing of Withholding Tax Returns and Payment
of Taxes Withheld at Source to read as follows:
Taxpayers mandated to electronically file and pay shall use the BIR’s electronic system, while those not mandated has the option to either use the said electronic system, or file with the Authorized Agent Banks (AABs) under the jurisdiction of the Revenue District Office where they are registered. Withholding agents located at municipalities where there is no AAB, the returns shall be filed with the Revenue Collection Officer assigned in the said municipality. The filing of the withholding tax returns (BIR Form No. 1601EQ for creditable withholding tax and Form Nos. 1602 for final tax on interest on bank deposits, 1603 for final tax withheld on fringe benefits, and 1601FQ for all other final withholding taxes) and payment of the taxes withheld at source shall be made not later than the last day of the month following the close of the quarter during which the withholding was made.
For this purpose, the quarter shall follow the calendar quarter, e.g., for taxes withheld during the quarter ending March 31, the same shall be remitted by the withholding agent on or before April 30. The return filed shall be accompanied by the Quarterly Alphabetical List of Payees (QAP), reflecting the name of income payees, Taxpayer Identification Number (TIN), the amount of income paid segregated per month with total for the quarter (all income payments prescribed as subject to withholding tax under these regulations, whether actually subjected to withholding tax or not subjected due to exemption), and the total amount of taxes withheld, if any.
The bureau recently issued a Tax Advisory with regards to the submission of Quarterly Alphabetical List of Payees (QAP) to read as follows:
In line with the submission of the Quarterly Alphabetical List of Pavees (QAP) that shall accompany the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) BIR Form No. 1601-EQ] and Quarterly Remittance Return of Final Income Taxes Withheld (BIR Form No. 1601-FQ), please be informed that the Alphalist Data Entry and Validation module Version 6.0 is now available for use. This can be downloaded from the Bureau's website at www.bir.gov.ph as follows:
1. Click on the "Downloadables" button at the lower left side of the web page;
2. Scroll down to search the the section showing the "Alphalist Data Entry and Validation Module Version 6.0 (new)"; and
3. Follow the instructions stated on the said section to install the module. The QAP shall be submitted either through the eSubrnission facility (esubmission@bir.gov.ph) of the Bureau or through the dedicated email account of the Revenue District Officer having jurisdiction over the withholding agent's registered address. This is required to be submitted on or before the last day of the month following the close of the quarter as an "attachment" to the quarterly withholding tax returns prescribed under Revenue Regulations No. 1 1-201 B, as amended.
Please refer the full text of the regulations and tax advisory as follows: https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%2011-2018/RR%20No.%2011-2018.pdf and https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/Advisory-Alphalist%20data%20entry.pdf
