What is QAP?
Quarterly Alphalist of Payees or QAP is a file which contains all the names of the payees that is included in the company’s 1601-EQ/1601-FQ report. Under Revenue Regulations No. 11-2018, the withholding tax returns filed by the withholding agents using BIR Form 1601-EQ and BIR Form 1604E shall be accompanied by the Quarterly Alphalist of Payees (QAP) and Annual Alphabetical List of Employees.
Who must file Quarterly Alphalist of Payees?
Individual and non-individual considered as a withholding agent who is required to deduct and withhold taxes paid to employees are required to file QAP. In the case where the agent required to withhold the payment is a corporation, the return shall be filled under the corporation’s name and shall be verified by the company’s authorized personnel.
Deadline of Submission
The Quarterly Alphalist of Payees or QAP is required to be submitted on or before the last day of the month following the close of the quarter as an “attachment” to the quarterly withholding tax returns.
Quarterly Alphalist of Payees (QAP) Sample
It can be submitted through the eSubmission facility of the BIR or through a dedicated email address of the RDO having jurisdiction over the withholding agent’s registered address.
Submission of Quarterly Alphalist of Payees (QAP) shall be made under the following modes:
- As an attachment in the Electronic Filing and Payment System (eFPS);
- Through Electronic Submission using the BIR’s website address at [email protected]; or
- Through email sent via a dedicated BIR addresses using the prescribed CSV data file format, the details of which shall be issued in a separate revenue issuance.
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