Alphalist changes for Taxable Year 2023 – BIR RMC 25-2024

Revenue Memorandum Circular No. 25-2024, issued by the Bureau of Internal Revenue, brings important updates to the submission of alphabetical lists of employees and payees from whom taxes were withheld. This will cover into the amendments made to the pertinent provision of RMC No. 16-2024 and the extended deadline for submitting the Alphalist for the taxable year 2023. Understanding these updates is crucial for businesses and taxpayers to ensure compliance with tax regulations.

What is Revenue Memorandum Circular No. 25-2024

This formal notice is given to amend specific provisions of RMC No. 16-2024 with particular regard to the extension for submission of the Alphabetical List of Employees/Payees from whom taxes were withheld for the taxable year 2023.

In this connection, taxpayers operating their own extract programs are obliged to adhere strictly to the revised file structures and standard naming convention as detailed in Annexes “A” and “B”. Moreover, in order to provide all concerned taxpayers sufficient time to submit the Alphalist for taxable year 2023, the deadline of submission thereof shall be thirty (30) days from the date of posting of a tax advisory on the BIR website announcing the availability of the updated version of the Alphalist Data Entry and Validation Module.

For instances where Alphalists have been submitted using outdated versions of this data entry module, it is incumbent upon those specific taxpayers to resubmit these documents employing updated modules once they become readily available online.

Check the Link below for the updated Annexes:

A – RMC No. 25-2024 Annex A.pdf (

B – RMC No. 25-2024 Annex B.pdf (

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