Aldana, Sarmiento and Company

follow us on twitter


Solutions Portal


Unveiling ASCPA's
office uniform for 2014


ASCPA Uniform ASCPA Uniform



Google Chrome THIS SITE IS BEST VIEWED IN GOOGLE CHROME.

You will need an Adobe Acrobat Reader to access our materials from this website.

If you don't have an Adobe Acrobat Reader, please click the icon above to download a free copy of this software.


"Effective leadership is putting first things first.   Effective management is discipline, carrying it out. "

- STEPHEN COVEY

Online Privacy

Terms of Use

Legal Disclaimer





















BIR Tax Tidbits
Requiring All Withholding Tax Agents to Submit the Alphalist in Electronic Form

What Withholding Tax Agents Need to Know?

Commissioner Kim Jacinto-Henares and Secretary Cesar Purisima have issued Revenue Regulation No. 1-2014 on January 10, 2014 requiring all wihtholding tax agents, regardless of the number of its employees/payees, to file the alphabetical list (referred to as the "Alphalist") of employees/payees in electronic form.

What Were Changed in Revenue Regulation No. 2-1998?

RR 1-2014 amended specific provisions of the requirements for income payees list under Section 2.83.3 of RR 2-98, as amended by RR 10-2008.  The following are no longer allowed by the BIR:

  1. Manual filing of alphalist by taxpayers with less than ten employees.
  2. Lumping of income payments/taxes withheld into single amount.

Where are the Mode of Submission Allowed by the BIR?

The alphabetical list of employees and list of payees subject to creditable and final withholding taxes shall be attached as part of the Annual Information Return (BIR Form No. 1604CF/1604E) and submitted under the following modes:

  1. Attachment in the Electronic Filing and Payment System (eFPS);
  2. Electronic submission using the BIR's website address at esubmission@bir.gov.ph;or,
  3. Email at dedicated BIR address via CSV data file format.

What if the Withholding Tax Agent Cannot Submit the Alphalist Under Any of the Abovementioned Mode of Submission?

The withholding tax agent shall email the alphalist thru the E-lounge facility of the nearest Revenue District Office of the BIR.

What Happens When the Alphalist is Unsuccessfully Uploaded Into the BIR Tax System?

Unsuccessful uploading of electronic file in the BIR Tax database system is considered "NOT RECEIVED".

When is the Last Day of the Manual Submission of Alphabetical List Containing Less Than Ten Employees/Payees Under BIR Form Nos. 1604CF/E?

Manual submission of the above document shall be discussion beginning January 31, 2014 and March 1, 2014, respectively, and every year after.

What Will Happen if the Withholding Tax Agent Does Not Follow the New Requirements Under RR 1-2014?

The withholding tax agent shall be penalized under the pertinent provisions of National Internal Revenue Code of 1997, as amended, and applicable regulations.

When is the Effectivity Date of RR 1-2014?

January 28, 2014 (15 days after latest publication in Manila Bulletin on January 13, 2014).

For more information about RR 1-2014, please click this link .

Other Feeds:

Twitter https://twitter.com/ASCPA_Phils/status/422991779953000448
YouTube http://www.youtube.com/user/ragsarmiento/feed



Other Headlines .  .  .  .  .

Message from the Managing Partner:  Gearing Up for Higher Quality Service in 2014.  READ MORE.....

Revenue Regulation 17-2013:  Preserving the Books and Other Accounting Records.  READ MORE.....

Revenue Regulation 18-2013:  Amended Process for Taxpayer Deficiency Assessments.  READ MORE.....

Revenue Memorandum Orders 20,28-2013:  Application for Tax Exemption Ruling of Qualified Non-Stock Non-Profit Organizations  READ MORE.....

Due Dates for Filing the Necessary Tax Returns  READ MORE.....




Congratulations To Our New Certified Internal Auditor!

Our hats off to Rodel for earning the Certified Internal Auditor (CIA) designation on December 16, 2013.  His dedication for self-review paid off despite his busy schedule as an auditor and entrepreneur.   His experience in assurance and consulting engagements with our clients helped him a lot for this preparation.  

The CIA designation is a global certification program offered by the Institute of Internal Auditors to verify the experience, education and technical proficiency of the candidate for understanding the business threats and internal controls of the organization.


Join Us Come and Join Us

ASCPA is currently looking for a Junior Programmer and Business Communications Specialist who can help us in our current project.  Over hundred decisions shall be made in the next twenty four months as we embark on a challenging tasks of building applications from the ground up.   We are looking for people who are integral to the success of this project.  We want to share this learning experience with you as we move along the course of this project.

Please click this link   to know more about the job requirements and qualifications.  You can also call us at +632 296 6436 or email at support@aldanasarmiento.com  for your questions and clarifications.


Using This Website

The information obtained from this website shall not be acted upon without the assistance of our professional accountants and/or consultants who are aware of your business conditions, circumstances and jurisdiction.  Please visit the TERMS OF USE  and LEGAL DISCLAIMER for more details.