REVENUE MEMORANDUM CIRCULAR NO. 16-2024 issued on January 26, 2024 extends
the deadline for the submission of Alphabetical List of Employees/Payees from whom taxes were
withheld for the taxable year 2023 using the new version of the Alphalist Data Entry and Validation
Module up to February 28, 2024. A separate tax advisory shall be posted on the BIR website
informing the availability of the updated version of the said module.

          For those taxpayers-employers who have employees availing 5% tax credit under the
Personal Equity and Retirement Account (PERA) Act of 2008 and who have not yet submitted
their alphalists for the year 2022, the deadline shall be thirty (30) days immediately after the date
of posting of a tax advisory on the BIR website announcing the availability of a separate revised
data entry module.