REVENUE MEMORANDUM CIRCULAR NO. 79-2023 issued on August 8, 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 |
|---|---|---|
| 1600-PT | Monthly Remittance Return of Other Percentage Taxes Withheld | On or before the 10th day of the month following the month in which withholding was made. |
| 1600-VT | Monthly Remittance Return of ValueAdded Tax Withheld | Monthly Remittance Return of ValueAdded Tax Withheld |
| 1602Q | Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc. | Not later than the last day of the month following the close of the quarter during which withholding was made. |
| 1603Q | Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File | Not later than the last day of the month following the close of the quarter during which withholding was made. |
| 2551Q | Quarterly Percentage Tax Return | Within 25 days after the end of each taxable quarter |
| 2552 | Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded the Local Stock Exchange or Through Initial and/or Secondary Public Offering |
1. For tax on sale of shares of stock
listed and traded through the Local
Stock Exchange (LSE) — within
5 banking days from date of
collection. 2. For shares of stocks sold or exchanged through primary public offering — within 30 days from date of listing of shares of stock in the LSE; and 3. For tax on shares of stock sold or exchanged through secondary public offering — within 5 banking days from date of collection. |
All taxpayers who are mandated to use the eFPS shall file the above-mentioned returns
and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately