Piolo Iann Dominguez June 10, 2026BIR has issued Revenue Memorandum Circular (RMC) No. 55‑2026 dated May 26, 2026, which reminds all withholding agents, particularly Electronic Marketplace (e-marketplace) Operators and Digital Financial Services Providers (DFSPs), of their obligation to submit the prescribed Alphalist of Employees/Payees through the BIR eSubmission Facility.
The prescribed deadlines for Alphalist submission are as follows:
| Type of Return | Due date |
| Alphalist for the monthly withholding tax return for VAT and Percentage Tax | 10th day of the following month |
| Quarterly alphalist of payees for CWT and FWT returns | Last day of the month following the close of the quarter |
| Annual alphalist for withholding tax on compensation and FWT | January 31 of the succeeding year |
| Annual alphalist for CWT | March 1 of the succeeding year |
BIR emphasized that the Alphalist forms part of the withholding tax return and must be submitted together with the corresponding return within the prescribed deadlines. Failure to submit the required Alphalist constitutes a violation of BIR regulations and may result in the imposition of applicable penalties.
