RMC No. 79-2023 — Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

August 03, 2023

REVENUE MEMORANDUM CIRCULAR NO. 79- 2023

SUBJECT : Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q

2551Q and 2552 in the Electronic Filing and Payment System (eFPS)

TO : All Internal Revenue Officers, Employees, and Others Concerned

Electronic Filing and Payment System (eFPS): This Circular is issued to announce the availability of the following BIR Forms in the

BIR Form 1600-PT No. Monthly Remittance Return Other Percentage Taxes Withheld Description of withholding was made. following the month in which On or before the 10th day of the month Deadline of Filing/Payment

1600-VT Monthly Remittance Return of On or before the 1oth day of the month

1602Q Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield Value-Added Tax Withheld during which withholding was made. following the month in which withholding was made. Not later than the last day of the month following the close of the quarter

on Deposit Substitutes/Trusts/Etc.

25510 1603Q 2552 Percentage Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange Final Income Taxes Withheld on Fringe Benefits Paid to Employees Quarterly Percentage Tax Return Quarterly Remittance Return of Other than Rank and File Tax Return for On during which withholding was made. following the close of the quarter listed and traded through the Local Not later than the last day of the month taxable quarter. 1. For tax on sale of shares of stock Stock Exchange (LSE) -- within 5 banking days from date of collection. Within 25 days after the end of each

Through Initial and/or Secondary Public Offering BUREAU OF INtERNAL RFVENUE RECORDS MGT DIVISION dntTtyN AUG 0% 2023 OROMT gros aM 3. For tax on shares of stock sold or and offering -- within 5 banking days frem 2. For shares of stocks sold or listing of shares of stock in the LSE; exchanged through secondary public exchanged through primary public offering -- within 30 days from date of date of collection.

and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately. All taxpayers who are mandated to use the eFPS shall file the above-mentioned returns

give this Circular as wide a publicity as possible. All internal revenue officers, employees, and others concerned are hereby enjoined to

JMAGUI, JR. Comtissioner of Internal Revenue 012103

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BUREAU OF INTERNALREVENUE NNNY AUG 0'3 2023 9705Am ROYA

RECORDS MGT. DIVISION At