REVENUE REGULATIONS NO. 8-2005 issued on May 10, 2005 amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 3-2004, which provides for the inclusion to income payments subject to creditable withholding tax the Manila Electric Company (MERALCO) refund to customers. The creditable withholding tax shall be withheld on the gross amount of refund given by MERALCO for each class of customer at the following rates: a. Twenty five percent (25%) – to customers with active contracts b. Thirty two percent (32%) – to customers with terminated contracts MERALCO shall submit a Monthly Alphalist of Payees (MAP) for each calendar quarter, which shall be electronically attached to the monthly remittance return of the calendar quarter. It shall contain an alphalist of customers from whom taxes have been withheld for the return period and in whose behalf, the taxes were remitted under BIR Form No. 1601-E showing the total amount of income and taxes withheld and remitted.