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Revenue Memorandum Circular · RMC

RMC No. 160-2022

To announce the availability of the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
160
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 160-2022, issued December 27, 2022, announces the availability of a revised Alphalist Format for BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS. The revised format now includes information on the utilization of the 5% tax credit under the PERA Act of 2008, and the alphalist must be attached to BIR Form No. 1604-C, which is required to be filed on or before January 31 of the year following the calendar year in which the compensation and other income payments were paid or accrued.