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The AlphaList report generates an alphabetical list of employees who have paid tax in line
withPhilippine Revenue Regulations 10-08: (Source: BIR)
This report also contains information on taxes deducted by employers from their employees
wages. It also includes the computations for tax refund and tax payable at the end of the
year.
Tax Payable: If total tax due > total tax collected for the year
Tax Refund: If total tax due < total tax collected for the year
Break even: If total tax due = total tax collected for the year
1. Alphabetical list of employees from whom taxes were withheld (BIR Format) : The
report divides the information into the following categories:
o Employees with no previous employers during the financial year
o Employees with previous employers during the financial year
o Employees terminated before the end of the financial year
2. BIR 1604CF: This return shall be filed in triplicate by every employer and shall be filed on or
before Jan 31 of the year following the calendar year
3. CD/USB Submission Ten (10) or more numbers of employees, the employers are required
to submit this reports with BIR in soft copies. A new data entry and validation module
(version 3.4) is already available which can be downloaded on the BIR website to comply
with the BIR file format. Click here to download the module. Note: This can only be used in
Windows OS as it is a .exe format.
How to compute
Annualized Withholding Tax?
A. Employees with no previous employers during the
financial year
Sample Scenario : John, married with 2 qualified dependent children received the following
compensation for the year:
(P 41,400.00)
Total Taxable Compensation: P 560,600.00
(P 100,000.00)
Now we need to figure out how much is the Tax Due for your employee. You can refer
to this formula from BIR:
(Source: BIR)
Sample Scenario: Bob, a single employee who was previously employed by Company
A from January June and started his new job under Company B effective July 1, 2013.
(P 37,900.00)
Using the same formula from BIR stated earlier, heres how to compute for Bobs Tax
Due:
Sample Scenario: Mary, married with 1 qualified dependent and filed resignation effective
July 31, 2013.
(P 37,350.00)
Using the same formula from BIR stated earlier, heres how to compute for Bobs Tax
Due: