REVENUE MEMORANDUM CIRCULAR NO. 5-2009 issued on January 27, 2009 circularizes the file formats to be used in the submission in electronic form (thru diskette, CD or e-mail to esubmission@bir.gov.ph) of the fo llowing:

1. 1. 1. 1. Alphabetical List of Employees and List of Payees who are recipients of income subject to creditable and/or withholding taxes, which form part of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604CF – July 2008 ENCS) under Revenue Regulations (RR) No. 10-2008 for submission by withholding agents; and
         2. Semestral List of Regular Suppliers for submission by top 20,000 Private Corporations per RR No. 17-2003, as amended by RR No. 14-2008. Said list shall be submitted on or before July 31 and January 31 for the first and second semesters of each calendar year, respectively, with the initial list of submission within 15 days from actual receipt of Notice for Inclusion signed by the Commissioner of Internal Revenue.

     Taxpayer shall use either excel format or their own extract program, which shall pass through the validation module to be issued by the BIR.