(Revenue Memorandum Circular No. 160-2022, issued on December 27, 2022)
This Tax Alert is issued to inform all concerned on the availability of the revised format for alphalist of employees as attachment to BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation).
The revised format of alphalist now includes details on the utilization of the 5% tax credit under the Personal Equity and Retirement Account (PERA) Act of 2008. The alphalist of employees shall serve as an attachment to the BIR Form No. 1604-C due on or before January 31 of the year following the calendar year the compensation and other income were paid or accrued.
Attached is a copy of the revised alphalist format.
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