BIR asks employers to submit list of employees

13 January 2014

The Bureau of Internal Revenue (BIR) on Monday required all employers to submit the list of all their employees regardless of their number.

In signing Revenue Regulations No. 1-2014, BIR Commissioner Kim S. Jacinto-Henares said the alpha list should not be filed manually, but electronically.

The BIR chief came out with the new guidelines for "policy analysis" and "institutionalizing appropriate enforcement activities."

Before, employers are not required to submit the alpha list if the number is less than 10.

The BIR chief said the alpha list can be submitted as an attachment in the electronic filing and payment system (eFPS), or through electronic submission via the BIR"s website address at esubmission@bir.gov.ph.

"In cases where any withholding agent does not have its own internet facility or unavailability of commercial establishments with internet connection, the alpha list may be electronically mailed through the e-lounge facility of the nearest revenue district office, or region."

She said the bureau no longer allows the submission of the alpha list where the income payments and taxes withheld are lumped into a single amount.

"The submission thereof, including any alpha list that does not conform with the prescribed format thereby resulting to the unsuccessful uploading into the BIR system shall be deemed not received and shall not qualify as a deductible expense for income tax purposes," she added.