No. The requirement is to submit a Quarterly Alphalist (QAP) as an attachment to the quarterly creditable/expandable withholding tax returns (form 1601EQ).
when they are checking whether your business is complying with its Tax obligations, when they are verifying your Annual Inventory List (AIL) compliance, when they are inspecting your Books of Accounts, when they are verifying your Documentations and Bookkeeping compliance, when your business is under Tax examination and investigation, and, many more ...