The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 160-2022 announcing the availability of the Revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCS. The revised form included the information on the utilization of the 5% tax credit under the Personal Equity and Retirement Account (PERA) Act of 2008.
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