RMC No. 62-2023 — Announces the availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the Electronic Filing and Payment System (eFPS)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUET dnnttyN C aD MAY 29 20Z3 b P

BIR National Office Building Quezon City RECOrdS MGt. DiVISION CU

May 24,2023

REVENUE MEMORANDUM CIRCULAR NO. 63:2023

SUBJECT Availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the Electronic Filing and Payment System (eFPS)

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

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

BIR Form No. Description Deadline of Filing/Payment

1604-C 1604-F 1604-E 0620 Deposit Account Income Taxes Withheld on Compensation Annual Information Return of Income Payments Subjected to Final Withholding Taxes Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax Withdrawn from the Decedent's. Annual Information Return of Annual Information Return of Tax Withheld on the Amount On or before January 31 of the year. On or before January 31 of the year On or before March 1 of the year following the calendar year in which the income compensation payment and other income payments were paid or accrued. payments subject to expanded withholding taxes or exempt from withholding tax were following the calendar year in which the withholding taxes were paid or accrued. following the calendar year in which the paid or accrued, whichever comes first. income On or before the 10th day following the month when the withholding was made. payments subjectto final

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 and

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

REM UMAGUI,JR Cor irssioner c f Internal Revenue

W Wk 5+ 2 + H-2 CiPTATnUTT W C:IAM RTA 4

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