REVENUE MEMORANDUM CIRCULAR NO. 160-2022 issued on December 27, 2022 announces the availability of the revised Alphalist Format in the BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCS. The revised alphalist format includes information on the utilization of 5% tax credit under Personal Equity and Retirement Account (PERA) Act of 2008.
            The said alphalist format shall serve as an attachment to the BIR Form No. 1604-C that is required to be filed on or before January 31 of the year following the calendar year in which the compensation payment and other income payments were paid or accrued.