In the Philippines, Annex F is an employer’s certified list of employees qualified for substituted filing of an income tax return—not an employee’s individual tax return or a replacement for BIR Form 2316. The BIR’s Revenue Memorandum Circular No. 24-2019 says the standard Annex F table is for employers with 18 or fewer employees; additional pages or a separate list may be used when needed, subject to specific attachment and signature rules.
What Annex F certifies
The Bureau of Internal Revenue (BIR) identifies Annex F of Revenue Regulations No. 11-2018 as the “Certified List of Employees Qualified for Substituted Filing of ITR.” It is part of the employer’s process for documenting which employees qualify for substituted filing. The applicable tax rules—not merely inclusion on an employer’s list—determine whether an employee qualifies. See BIR Revenue Memorandum Circular No. 24-2019.
Annex F is distinct from BIR Form 2316. A copy of the form shows fields for each employee’s name, taxpayer identification number, compensation, and tax due withheld and remitted, plus a certification and signature block for the individual income payor or an authorized officer of a non-individual income payor. The available copy is hosted by a third party, so confirm the current official form and instructions with the BIR before using it: Annex F form copy.
Who uses it and how it relates to Form 2316
The employer prepares the certified list; it is not a separate tax-preparation certificate that each employee files as an individual return. An older government-hosted reproduction of the rules describes the employer giving the original BIR Form 2316 to an employee qualified for substituted filing and submitting the duplicate to the concerned BIR office with the Annex F list. That reproduction provides procedural context, but it does not establish the latest filing channel. Check current BIR instructions for the filing applicable to your employer: government-hosted reproduction of the procedural rules.
#1 Best Overall
- All-In-One Monthly Organizer: Keep all your important documents in one place with Sooez Accordion File Organizer. 13 pockets design works great for Monthly organizing and protecting all your important paperwork, bills, taxes, receipts, invoices and more. Perfect for letter size.
- Expandable Capacity: The accordion file folder can be stretched up to 12 inches. 13 pockets allow you to store more than 2000 sheets. No matter how many documents you need to store, this folder can accommodate your needs as it can be easily expanded according to your requirements.
- Efficient Organization & Easy Lookup: To enhance your file organization, we provide blank labels along with this folder. You can personalize them to suit your requirements, such as labeling sections by month for effortless file retrieval.
- Stable & Portable: Stand on its own on the desk and not easy to tip over. Designed with portability in mind, allowing you to effortlessly move it between your desk, cabinet, and any other preferred locations.
- Maximum Protection and Durability: Well made, made from durable wipe-clean polypropylene. Waterproof & sturdy. Tear-resistant plastic provides durable structure. Acid-free, PVC-free, and archival quality for safe storage. Adjustable snap closure helps keep contents secure. Use 2 additional front pockets for business cards, project title cards or notes.
How to handle the employee list and attachments
Use the standard table for up to 18 employees
RMC No. 24-2019 states that the Annex F table is applicable to employers with “eighteen (18) or less employees.” This describes the table’s capacity; it is not a cap on employer headcount or a rule that determines employee eligibility.
Add pages or a separate list when needed
If the certification needs additional pages or a separate list as an attachment, clearly refer in the certification to those pages or that attachment. The certifying employer or authorized representative should sign the bottom of every attached page.
Rank #2
- Spacious Packaging: delivered in an abundant pack of 50, our green tax return folders ensure you meet your storage needs for both personal and professional use; These folders are ideal for sharing and storing tax returns securely for years, providing an efficient solution during the tax season
- Suitable Sizes: the folded sizes of our folders with pockets are about 9 x 12 inches enables an easy fit for 8.5 x 11 inches papers; Featuring 2 pockets, these folders make storage of files or documents effortless while protecting them from wrinkles or damages
- Durable Material: crafted from quality paper, these 2 pocket folders are built to last, ensuring your documents stay safe and dry; Resistant to tears or breaks, these folders offer longevity and reliable performance
- Revenue Friendly: prominently labeled with "Income Tax Return" in beige and green, our decorative pocket folders make identification and retrieval of your tax documents as easy as possible; These folders streamline your filing system, making tax season less stressful
- Widely Applied: ideal for accountants, certified public accountants, and accounting organizations, our income tax return folders with 2 pockets are specifically designed to cater to your diverse needs
Check notarization instructions rather than assuming it is required
The form copy includes a notary block, but the BIR circular says the BIR may allow submission of an unnotarized certified list when all attached pages are duly signed by the certifying employer or authorized representative. Whether that allowance applies to a particular filing should be confirmed with the BIR; the form copy alone does not establish that notarization is always required.
Quick Recap
Best Value
- Size: 13 x 10 x 0.7 inches. Fits A4 and letter-size paper, standard documents and filing needs.
- User-Friendly Features: Included sticker labels allow you to easily distinguish between different categories of files, maintaining neatness and enhancing productivity!
- Sleek and Portable: Designed to slip seamlessly into backpacks, laptop bags, or file cabinets, our lightweight folder keeps your documents tidy and accessible wherever you go.
- Built to Last: Crafted from polypropylene, our folders resist tears and deformation while remaining flexible. The secure snap closure offers easy access while keeping your papers securely in place.
- Versatile Utility: This folder isn't limited to organizing course papers for college students; it's perfect for storing business tax documents, recipes, important receipts, and more!
Rank #4
- 【Colorful Transparent Overflowing Document Folder】: Two pack expanding file folder extra roomy at 13"×9.8", roomier than A4, with roomy expansion of 2.75" for a whopping 1000 sheets capacity. The colors can be assigned to specific types of documents to help you keep organized.
- 【Premium Quality】: Made of super thick polypropylene, tear and water resistant, no odor, non-toxic, environmentally friendly, not easy to break and deformation. Ideal for long term storage your important document. Exquisite sewing craft, superb workmanship make the reinforced cloth sewn edge for extra durability.
- 【Expandable Large Capacity】: Our file organizer has no dividers. The plastic envelopes can expand up to 2.75 inches—roomy enough for heavy - duty use. It’s ideal for paper storage. Examples include tax returns, bills, tax forms, receipts, and contracts.
- 【Transparent Design with Label Pocket】: Our high-quality clear document bag with snap button is perfect for US letter / A4 size paper and other small items storage. Its transparent design allows you to view contents at a glance. Equipped with snap - closures, it keeps your important documents safe even during busy travels or daily commutes.
- 【Multifunction】: Perfect for daily use, such as school subjects, office documents files, traveling A4 files and business cards. And suitable for any area of life, Creativity and crafts, home life management, office life, etc. In addition to managing important document data, finances and bills, it can also store handicraft material kits, painting tools, and serve as a DIY project planner.
Rank #3
- Generous Quantity: our package includes 50 count tax return folders providing sufficient space for your important documents; Ideal for large enterprises planning to distribute folders to employees, this bulk pack is surely a time saving solution
- Product Size: each tax folder measures approximately 8.62 x 11.25 inches, fit for an 8.5 x 11 inches paper; This versatile size makes it suitable for a variety of documents
- Double Windows Design: our navy blue tax folders come with 2 windows that enhance document presentation; This customizable design lets you add your tax or accounting company's name, contact information, ensuring your brand stays at the forefront of recipient's minds
- Convenient Features: the navy blue folder's right panel features a foldable flap, allowing you to staple documents directly into the folder while concealing the staples; It also includes a pocket for additional documents and a standard landscape business card die cut slot
- Universal and Practical Application: these tax return pocket folders cater to a wide range of uses, assisting in organizing your daily documents for easy retrieval, thereby saving space in office, home or other places; Improve your organization with our tax return folders
What to verify before filing
- Get the latest Annex F template and filing instructions from the BIR; the available form copy does not confirm that it is the current official version.
- Confirm the current filing channel and the BIR office or process applicable to your employer. The older procedural reproduction does not establish the current channel.
- Check that the employees listed meet the applicable substituted-filing requirements.
- If you attach extra pages or a separate list, make the reference in the certification clear and have the certifying employer or authorized representative sign each attached page.
- Confirm whether the BIR will accept an unnotarized list for the filing at hand instead of treating the form’s notary block as a universal requirement.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
