How to Convert Excel to BIR DAT File for QAP (Quarterly Alphalist of Payees)
Converting Excel to BIR DAT file for QAP means listing every payee subject to withholding tax during the quarter in a structured spreadsheet, then converting it into the DAT format required as an attachment to Form 1601-EQ or 1601-FQ. QAP is a recurring quarterly obligation under Revenue Regulations No. 11-2018, not a one-time filing, which makes a repeatable Excel-to-DAT process worth setting up properly the first time.
This guide covers what QAP requires, the Excel layout it needs, and how a BIR Excel Uploader like the QAP module in BIR Online Tools converts that spreadsheet into a submission-ready DAT file.
What is the Quarterly Alphalist of Payees? #
The Quarterly Alphalist of Payees (QAP) is a DAT file that lists every payee a withholding agent paid income to during the quarter, along with the income type and tax withheld. Under Revenue Regulations No. 11-2018, QAP must be attached to BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld – Expanded) or BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld), depending on the type of withholding involved.
Key facts:
- Filed four times a year, for quarters ending March, June, September, and December
- Required as an attachment, not a standalone return
- Submitted in DAT file format, not as a printed listing
- Covers the same withholding activity that later feeds into BIR Form 2307 certificates issued to individual payees
What columns does a QAP Excel file need? #
A QAP Excel file needs one row per payee per quarter, with the payee’s TIN, name, the Alphanumeric Tax Code (ATC) for the type of income paid, the gross income amount, and the tax withheld.
| TIN | Payee Name | ATC | Income Payment | Tax Withheld |
|---|---|---|---|---|
| 123456789000 | Juan Dela Cruz Consulting | WI010 | 150000.00 | 7500.00 |
| 987654321000 | ABC Supplies Corp. | WC120 | 200000.00 | 4000.00 |
Formatting notes:
- TIN as text, 9 digits plus branch code, no dashes or spaces
- One ATC per row — a payee paid under two different ATCs in the same quarter needs two rows
- Amounts as plain numbers, not text, with a consistent decimal format
- Payee name matching BIR registration records, since mismatches are a common cause of validation errors
How do you convert Excel to BIR DAT file for QAP? #
Converting Excel to BIR DAT file for QAP means uploading the payee listing to a converter that validates TINs and ATCs and maps each column to the Alphalist layout, rather than typing every payee directly into the BIR’s own data entry module.
- List every withheld payee for the quarter in one spreadsheet, with TIN, name, ATC, income, and tax withheld
- Separate 1601-EQ and 1601-FQ payees if both apply, since they’re distinct returns with distinct alphalists
- Upload to the QAP module in BIR Online Tools
- Review the validation preview for invalid TINs, missing ATCs, or unrecognized income amounts
- Download the DAT file and submit it with the corresponding 1601-EQ or 1601-FQ return, on or before the last day of the following month
Why use a BIR Excel Uploader instead of the BIR’s own module? #
A BIR Excel Uploader lets you prepare payee data in a spreadsheet you already work in, rather than entering or importing records directly into the BIR’s own Alphalist Data Entry and Validation Module interface. The practical difference shows up in how errors get caught and how repeatable the process is quarter to quarter.
| BIR’s own Alphalist module | BIR Excel Uploader (e.g., BIR Online Tools) | |
|---|---|---|
| Data entry | Manual entry or import into the BIR’s interface | Prepare in a familiar spreadsheet, upload directly |
| Validation timing | Runs after import, inside the BIR tool | Runs during upload, before the DAT file is generated |
| Reusable records | Not saved outside the BIR tool’s own files | Saved DAT Repository, organized by company and quarter |
| Learning curve | Requires familiarity with a separate desktop tool | Same spreadsheet workflow used for other filings |
Frequently asked questions #
What is the Quarterly Alphalist of Payees (QAP)? #
The Quarterly Alphalist of Payees (QAP) is a DAT file listing every payee subjected to withholding tax during the quarter, submitted as a required attachment to BIR Form 1601-EQ (creditable expanded withholding tax) or 1601-FQ (final withholding tax) under Revenue Regulations No. 11-2018.
How often is QAP submitted? #
QAP is submitted four times a year, once for each calendar quarter (ending March, June, September, and December), alongside the corresponding quarterly withholding tax return.
When is QAP due? #
QAP is due on or before the last day of the month following the close of the taxable quarter, submitted as a DAT file attachment to Form 1601-EQ or 1601-FQ.
How is a QAP DAT file submitted to the BIR? #
The QAP DAT file is submitted electronically, either through the BIR’s eSubmission facility at esubmission@bir.gov.ph or through the dedicated email address of the RDO with jurisdiction over the withholding agent’s registered address.
What’s the difference between using a BIR Excel Uploader and the BIR’s own Alphalist module for QAP? #
The BIR’s own Alphalist Data Entry and Validation Module requires manual entry or import into its own interface, while a BIR Excel Uploader like BIR Online Tools lets you prepare payee data in a familiar spreadsheet, validates it during upload, and generates the DAT file directly — without switching between two separate tools.
Summary #
QAP is a recurring quarterly attachment to Form 1601-EQ or 1601-FQ under RR No. 11-2018, listing every withheld payee with their TIN, ATC, income, and tax withheld, due by the last day of the month following quarter-end. Since it repeats every quarter rather than filing once, converting Excel to BIR DAT file through a BIR Excel Uploader — validating TINs and ATCs during upload and keeping past quarters organized — is more sustainable than re-entering payee data into the BIR’s own module each period. BIR Online Tools builds that conversion into the same platform used for RELIEF, SAWT, and Form 2307 certificates.
QAP’s quarterly data also rolls up into a separate, once-a-year filing — see BIR Annual Alphalist (1604-C, 1604-E, 1604-F) for how the annual return differs from the quarterly QAP attachment.