What is the Form BIR56A , and do I need to file it if I have no employees?

BIR56A is the annual form the IRD issues asking employers to report remuneration paid to employees, directors, and other reportable persons, together with one IR56B per person. It applies regardless of whether you have staff — if you have none, you still must complete and file it as a "Nil" return once IRD issues it to you, or you risk a compliance penalty.