Is an employee who-is earning purely compensation income not exceeding P250,000 from a lone employer still need to file an Annual Income Tax Return (AITR)?

No, an employee earning purely compensation income that does not exceed P250,000 from a lone employer is not required to file an AITR. In the case, the employer shall include the name of such employee in the alpha list to be submitted to the BIR. However, an employee is required to file an AITR for compensation earned within the same taxable year form multiple employers, whether successive or concurrent, regardless of the amount of compensation.