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Revenue Memorandum Circular · RMC

RMC No. 92-2023

To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective immediately.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
92
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 92-2023 (September 13, 2023) announces that BIR Form No. 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) is now available in the Electronic Filing and Payment System (eFPS). The return must be filed and the tax due paid or remitted no later than the last day of the month following the close of the quarter during which the withholding was made. All mandated eFPS taxpayers required to file this return must use the eFPS facility effective immediately.