REVENUE MEMORANDUM CIRCULAR NO. 24-2019 issued on February 14, 2019 clarifies certain issues on the submission of Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) and Certified List of Employees Qualified for Substituted Filing of Income Tax Return (ITR) arising from the amendments introduced to the existing provisions of Revenue Regulations (RR) No. 2-98 by RR No. 11-2018.

RR No. 11-2018 did not re-introduce the submission of BIR Form No. 2316 in physical or hard duplicate original copies by employers to the BIR Office, in so far as the concerned taxpayers duly registered under the Large Taxpayers (LT) Service, or other non-LT registered taxpayers who opted to submit thru the Digital Versatile Disk (DVD) prescribed under RR No. 2-2015. The Universal Storage Bus (USB) memory stick or other similar storage devices may be used in the absence or unavailability of the DVDs provided that the scanned copies of the said forms shall be made in uneditable format.

While Annex “F” of RR No. 11-2018 prescribed the specific format for the preparation of the Certified List of Employees Qualified for Substituted Filing of ITR, it was observed that the table provided for the prescribed list is only applicable for employers with eighteen (18) or less employees. Accordingly, in case additional pages are attached to the Certification in order to accommodate additional employees or a separate list is prepared as an attachment to the Certification, a reference statement to the additional pages or attachment shall be clearly indicated in the Certification, with the signature of the certifying employer or its duly authorized representative likewise indicated at the bottom of all the pages which are attached to the Certification.

Further, consistent to the administrative policy of Ease of Doing Business, the submission of un-notarized certified list may be allowed by the BIR provided that all the pages attached to the Certification are duly signed by the certifying employer or its duly authorized representative.