REVENUE MEMORANDUM CIRCULAR NO. 3-2006 issued on January 18, 2006 circularizes the required file structure in the submission of the Summary Alphalist of Withholding Agents of income payments subjected to Tax Withheld at Source (SAWT) as mandatory attachments to tax returns with claimed tax credits due to Creditable Withholding Tax at Source and of the Monthly Alphalist of Payees (MAP) whose income received have been subjected to Withholding Tax in the remittance return filed by the withholding agent/payor of income payment.

The SAWT/MAP shall be submitted/attached to the return and shall contain all the required information in the prescribed electronic format using any of the following:

Option 1          Microsoft Excel Format;

Option 2          Taxpayer’s own extract program; or

Option 3   Data Entry Module developed by the BIR that will be available upon request or downloadable from the BIR’s web site at http://www.bir.gov.ph

For those who will choose option 1 or 2, they are required to use a validation module of the BIR which can either be downloaded from the BIR-web or made available in diskette form upon request.

The steps in creating the data file, diskette labeling and submission are specified in the Circular.