{"id":9113,"date":"2021-07-23T14:49:57","date_gmt":"2021-07-23T06:49:57","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=9113"},"modified":"2026-04-27T14:31:23","modified_gmt":"2026-04-27T06:31:23","slug":"quarterly-alphalist-of-payees","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/quarterly-alphalist-of-payees\/","title":{"rendered":"Quarterly Alphalist of Payees (QAP)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9113\" class=\"elementor elementor-9113\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8be068d e-flex e-con-boxed e-con e-parent\" data-id=\"8be068d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef8e549 elementor-widget elementor-widget-spacer\" data-id=\"ef8e549\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66cf1c0 elementor-widget elementor-widget-heading\" data-id=\"66cf1c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Quarterly Alphalist of Payees (QAP)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ba5130 elementor-widget elementor-widget-spacer\" data-id=\"0ba5130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c672082 e-flex e-con-boxed e-con e-parent\" data-id=\"c672082\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e2558 elementor-widget elementor-widget-text-editor\" data-id=\"d9e2558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>What is QAP?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span id=\"anchor-link-whoqap\" style=\"font-size: 12pt;\">Quarterly Alphalist of Payees or QAP is a file which contains all the names of the payees that is included in the company\u2019s 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 <span style=\"color: #e4ab00;\"><a style=\"color: #e4ab00;\" href=\"https:\/\/qne.cloud\/ph\/bir-1604e\/\">BIR Form 1604E<\/a><\/span> shall be accompanied by the Quarterly Alphalist of Payees (QAP) and Annual Alphabetical List of Employees.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c72d1e elementor-widget elementor-widget-image\" data-id=\"9c72d1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/QAP-1.jpg\" title=\"\" alt=\"QAP\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f02047 elementor-widget elementor-widget-text-editor\" data-id=\"5f02047\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Who must file Quarterly Alphalist of Payees?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span id=\"anchor-link-whenqap\" style=\"font-size: 12pt;\">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\u2019s name and shall be verified by the company\u2019s authorized personnel.<\/span><\/p><p>\u00a0<\/p><h2 style=\"text-align: justify;\"><span id=\"anchor-link-sampleqap\" style=\"font-size: 14pt;\"><strong>Deadline of Submission<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">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 \u201cattachment\u201d to the quarterly withholding tax returns.<\/span><\/p><p>\u00a0<\/p><h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Quarterly Alphalist of Payees (QAP) Sample<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">It can be submitted through the <a href=\"https:\/\/www.bir.gov.ph\/index.php\/eservices.html\" target=\"_blank\" rel=\"noopener\">eSubmission<\/a> facility of the BIR or through a dedicated email address of the RDO having jurisdiction over the withholding agent\u2019s registered address.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Submission of Quarterly Alphalist of Payees (QAP) shall be made under the following modes:<\/span><\/p><ul style=\"text-align: justify;\"><li><span style=\"font-size: 12pt;\">As an attachment in the Electronic Filing and Payment System (eFPS);<\/span><\/li><li><span style=\"font-size: 12pt;\">Through Electronic Submission using the BIR\u2019s website address at esubmission@bir.gov.ph; or<\/span><\/li><li><span style=\"font-size: 12pt;\">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.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-393adfc elementor-widget elementor-widget-image\" data-id=\"393adfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/Quarterly-Alphalist-of-Payees-3.png\" title=\"\" alt=\"Quarterly Alphalist of Payees\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6003241 elementor-widget elementor-widget-text-editor\" data-id=\"6003241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">If you are interested in upgrading to a BIR-Ready Online Accounting System, take your accounting to a whole new level and unleash the power of AI with&nbsp;<\/span><span style=\"text-align: start;\">N3 AI Accounting (formerly&nbsp;<\/span><span style=\"font-size: 12pt;\">QNE Cloud Accounting Software). Create your <\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-2\">FREE&nbsp;<\/a><\/span><span style=\"text-align: start;\"><font color=\"#e4ab00\">N3 AI Accounting (formerly&nbsp;<\/font><\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-2\">Cloud Accounting Plan<\/a>) <\/span><span style=\"font-size: 12pt;\">now!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quarterly Alphalist of Payees (QAP) 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9114,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-9113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=9113"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9113\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=9113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=9113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=9113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}