QAP in BIR Online Tools: How the Quarterly Alphalist of Payees Module Works

QAP, the Quarterly Alphalist of Payees, is the BIR Online Tools module that generates the alphalist DAT files attached to three withholding tax returns from your payee data. This guide is an overview of the module itself — what it covers, its filing deadline, and how its three form generators relate — before you open a specific form.

For form-specific walkthroughs, see BIR Form 1601E, BIR Form 1601F, and BIR Form 1621. This post is part of the App Guide series.

What does the QAP module cover? #

Opening QAP from the sidebar shows an overview card explaining the regulatory basis and deadline, followed by three form cards — one per BIR form the module supports.

As the app’s own overview states, QAP is a required attachment under Revenue Regulations No. 11-2018, as amended, effective January 1, 2018 under the TRAIN Law:

“The Quarterly Alphalist of Payees (QAP) is a required attachment under Revenue Regulations No. 11-2018, as amended (effective January 1, 2018 under the TRAIN Law). It lists each payee from whom taxes were withheld during the quarter, including TIN, Alphanumeric Tax Code (ATC), nature of income payment, amount paid, tax rate, and tax withheld.”

Which three forms does QAP cover? #

Each QAP form attaches to a different withholding tax return and uses its own Excel template layout, since the payee details each return needs differ.

When is QAP due, and how many files does it produce? #

QAP is filed four times a year, once per taxable quarter, covering the three months within that quarter. Each filing produces three DAT files — one per month — regardless of which of the three forms you’re preparing.

Submit on or before the last day of the month following the close of each taxable quarter: a quarter ending March 31 is due by April 30, one ending June 30 by July 31, and so on. Completed DAT files are prepared in the format the BIR Alphalist Data Entry and Validation Module expects, then submitted via eFPS, the esubmission@bir.gov.ph mailbox, or your RDO’s dedicated email address.

How do the three form generators work? #

Every QAP form generator follows the same two-step pattern: download an Excel template pre-filled with example rows in the correct schedule layout, fill in your actual payee data, then upload the completed file for validation and DAT file generation. See the form-specific guides for the full walkthrough with screenshots:

• How to Generate a QAP DAT File From BIR Form 1601E
• How to Generate a QAP DAT File From BIR Form 1601F
• How to Generate a QAP DAT File From BIR Form 1621

Withholding agent details (TIN, branch code, address) on every generated DAT file come from your active company profile — see Getting Started if you haven’t set one up yet.

Frequently asked questions #

What is the Quarterly Alphalist of Payees (QAP)? #

QAP is a required attachment under Revenue Regulations No. 11-2018, as amended, effective January 1, 2018 under the TRAIN Law. It lists every payee a withholding agent withheld tax from during the quarter, including TIN, Alphanumeric Tax Code (ATC), nature of income payment, amount paid, tax rate, and tax withheld.

Which BIR forms does QAP attach to? #

QAP attaches to BIR Form 1601-EQ for expanded/creditable withholding, BIR Form 1601-FQ for final withholding, and BIR Form 1621 for tax withheld on amounts withdrawn from a decedent’s deposit account — matching the module’s three form generators.

How often is QAP filed? #

QAP is filed four times a year, once per taxable quarter, and each filing generates three DAT files — one for each month in that quarter.

When is the QAP deadline? #

Submit on or before the last day of the month following the close of each taxable quarter — for example, a quarter ending March 31 is due by April 30.

Where do completed QAP DAT files get submitted? #

The BIR Online Tools QAP module prepares the DAT file in the format expected by the BIR Alphalist Data Entry and Validation Module; submission itself happens via eFPS, the esubmission@bir.gov.ph mailbox, or your RDO’s dedicated email address.

Do I need a different template for each QAP form? #

Yes. BIR Form 1601E, 1601F, and 1621 each have their own Excel template with a different schedule layout — 1601E uses two schedule sheets, 1601F uses three, and 1621 uses one — so downloading the correct form’s template matters.

Summary #

QAP covers three withholding tax attachments — BIR Form 1601E, 1601F, and 1621 — each with its own Excel template and schedule layout, filed quarterly with three monthly DAT files per filing. Pick the form that matches your return and follow its dedicated walkthrough: 1601E, 1601F, or 1621. See the App Guide hub for every other module.