What Is QAP? Quarterly Alphalist of Payees Explained
QAP (Quarterly Alphalist of Payees) is the withholding agent’s electronic listing of every payee from whom it withheld expanded or final withholding tax during the quarter, submitted as a DAT file with BIR Form 1601-EQ or BIR Form 1601-FQ. The withholding framework sits in Revenue Regulations (RR) No. 2-98, as amended; the quarterly return-and-attachment calendar used in current practice is the last day of the month following quarter close.
This guide defines QAP, contrasts it with SAWT and the annual BIR Form 1604-E alphalist, and works a three-payee Q2 example. For the due-date calendar, see QAP Filing Deadlines.
Generate Your Quarterly QAP DAT FREE →What does a QAP listing include? #
A QAP DAT lists each payee the withholding agent remitted for in the quarter — TIN, name, ATC, income payment, and tax withheld — in the Alphalist layout the BIR Validation Module expects. It is an information attachment, not a substitute for remitting the tax on BIR Form 0619-E / 1601-EQ (or the final-withholding counterparts).
Typical detail fields:
- Payee TIN and registered name (or individual name fields)
- Alphanumeric Tax Code (ATC) for the income type
- Income payment and tax withheld for the quarter
- Return period matching the 1601-EQ or 1601-FQ being filed
How to build the Excel source and convert it is in How to Convert Excel to BIR DAT File for QAP.
QAP vs SAWT vs annual BIR Form 1604-E #
QAP, SAWT, and the annual expanded-withholding alphalist cover related transactions but different filers, periods, and returns — they are not interchangeable filings. Confusing them is a common reason a DAT is built for the wrong module.
| Filing | Filer | Period | Attaches to |
|---|---|---|---|
| QAP | Withholding agent | One quarter | BIR Form 1601-EQ or 1601-FQ |
| SAWT | Payee | Period of the credit claim | Income tax / VAT return with BIR Form 2307 support |
| Annual EWT alphalist | Withholding agent | Full calendar year | BIR Form 1604-E |
Side-by-side detail on the quarterly pair is in QAP vs SAWT Comparison. Official forms and issuances are on bir.gov.ph.
When is QAP due? #
QAP is due on or before the last day of the month following the close of each taxable quarter — the identical deadline as BIR Form 1601-EQ or 1601-FQ. There is no separate earlier QAP-only date: if the quarterly withholding return is on time with a clean DAT attached, the QAP is on time.
| Quarter | Period | Typical QAP / 1601-EQ due date |
|---|---|---|
| Q1 | Jan–Mar | April 30 |
| Q2 | Apr–Jun | July 31 |
| Q3 | Jul–Sep | October 31 |
| Q4 | Oct–Dec | January 31 of the following year |
If the last day falls on a weekend or holiday, confirm the next working day against the BIR’s advisory for that period.
Worked example: three payees for Q2 #
A minimal Q2 QAP shows how three payees roll into the DAT that attaches to BIR Form 1601-EQ for April–June. All names and TINs are fictional.
A services company withheld expanded withholding tax in Q2 2026 and remits on BIR Form 1601-EQ due July 31, 2026. Its QAP DAT needs these three payee lines:
| Payee (fictional) | TIN (fictional) | ATC | Income (Q2) | Tax withheld |
|---|---|---|---|---|
| Coral Accounting Firm | 678-901-234-000 | WC010 | ₱120,000.00 | ₱6,000.00 (5%) |
| Peak IT Solutions Inc. | 789-012-345-000 | WC010 | ₱90,000.00 | ₱4,500.00 (5%) |
| Benjie L. Cruz | 890-123-456-000 | WI010 | ₱30,000.00 | ₱1,500.00 (5%) |
| Totals | ₱240,000.00 | ₱12,000.00 |
Those three rows become the QAP detail records for the quarter. The same payees should also have received BIR Form 2307 certificates for the underlying payments, and the annual BIR Form 1604-E alphalist later in the cycle should still reflect them — but neither the certificates nor the annual alphalist replace this July 31 QAP attachment.
Frequently asked questions #
What is QAP? #
QAP (Quarterly Alphalist of Payees) is the withholding agent’s electronic listing of every payee from whom expanded or final withholding tax was deducted during the taxable quarter, submitted as a DAT file attached to BIR Form 1601-EQ or 1601-FQ.
Who files QAP? #
The withholding agent — the payor that deducted withholding tax — files QAP. Payees who received BIR Form 2307 certificates and want to claim the credit file SAWT instead, not QAP.
When is QAP due? #
QAP is due on or before the last day of the month following the close of the taxable quarter — the same deadline as the BIR Form 1601-EQ or 1601-FQ return it attaches to.
How is QAP different from SAWT? #
QAP is filed by the withholding agent with the quarterly withholding tax return and lists payees. SAWT is filed by the payee with the return claiming CWT credit and lists withholding agents and BIR Form 2307 amounts. Same transactions, opposite filers.
How is QAP different from the annual alphalist on BIR Form 1604-E? #
QAP is a quarterly attachment covering only that quarter’s payees on BIR Form 1601-EQ or 1601-FQ. The annual alphalist attached to BIR Form 1604-E consolidates the year’s expanded withholding payees once, after year-end — it does not replace the four quarterly QAP filings.
Summary #
QAP is the withholding agent’s quarterly payee DAT attached to BIR Form 1601-EQ or 1601-FQ, due the last day of the month after each quarter under the RR No. 2-98 withholding framework and current quarterly filing practice. It is not SAWT (payee side) and not the once-a-year BIR Form 1604-E alphalist. For deadlines, conversion, and the SAWT contrast, see QAP Filing Deadlines, Excel to BIR DAT File for QAP, and QAP vs SAWT Comparison.