REVENUE MEMORANDUM CIRCULAR NO. 62-2023 issued on May 29, 2023 announces the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS):
| BIR Form No. | Description | Deadline of Filing/Payment |
|---|---|---|
| 1604-C | Annual Information Return of Income Taxes Withheld on Compensation | On or before January 31 of the year following the calendar year in which the compensation payment and other income payments were aid or accrued. |
| 1604-E | Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax | On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued, whichever comes first. |
| 1604-F | Annual Information Return of Income Payments Subjected to Final Withholding Taxes | On or before January 31 of the year following the calendar year in which the income payments subject to final withholding taxes were paid or accrued. |
| 0620 | Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account | On or before the 10th day following the month when the withholding was made. |
All taxpayers who are mandated to use the eFPS shall file the abovementioned returns
and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately.