Legal Research Taxation Filing Compliance of Taxpayers on the Annual Alphabetical List of Employees (BIR Form Nos. 1604 CF) and Alphabetical List of...

Filing Compliance of Taxpayers on the Annual Alphabetical List of Employees (BIR Form Nos. 1604 CF) and Alphabetical List of Payees of Income Payments (BIR Form Nos. 1604 E), Including the Monthly Alphalist of Payees (MAP) and Summary Alphalist of Withholding Taxes (SAWT)

Bureau of Internal Revenue

BIR Revenue Operations Memoranda

Operations Memorandum Order No. 2016-09-09

September 16, 2016

OPERATIONS MEMORANDUM ORDER NO. 2016-09-09

TO	:	ACIR, Large Taxpayers Service
		All Regional Directors
		All Chiefs, Large Taxpayers Divisions
		Chief, Large Taxpayers Data Processing and Quality Assurance Division
		All Revenue District Officers
		All Chiefs, Regional Collection Divisions
		All Heads, Revenue Data Centers
		All Others Concerned

SUBJECT	:	Filing Compliance of Taxpayers on the Annual Alphabetical List of Employees (BIR Form Nos. 1604 CF) and Alphabetical List of Payees of Income Payments (BIR Form Nos. 1604 E), Including the Monthly Alphalist of Payees (MAP) and Summary Alphalist of Withholding Taxes (SAWT)

It has been observed that there is a minimal level of compliance of taxpayers in the submission of Annual Alphabetical List of Employees (BIR Form Nos. 1604 CF), Alphabetical List of Payees of Income Payments (BIR Form Nos. 1604 E) from the taxable years 2013 to 2015. Moreover, the said level of compliance is likewise reflected in the Monthly Alphalist of Payees (MAP) and the Summary Alphalist of Withholding Taxes (SAWT), including the modes of submission of the...

Filing Compliance of Taxpayers on the Annual Alphabetical List of Employees (BIR Form Nos. 1604 CF) and Alphabetical List of Payees of Income Payments (BIR Form Nos. 1604 E), Including the Monthly Alphalist of Payees (MAP) and Summary Alphalist of Withholding Taxes (SAWT)