revenue_memorandum_circular RMC No. 40-2023RMC No. 40-2023 2023-03-29

RMC No. 40-2023 — Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF TNTERNALREVENUE DaemYNd i:i5 pm MAR 29 2023 X

BUREAU OF INTERNAL REVENUE

BIR National Office Building 1

Quezon City RECURUS MGI.DIVISION

March 21, 2023

REVENUE MEMORANDUM CIRCULAR NO. 40-2023

SUBJECT (eBIRForms) Package Version7.9.4 Availability of the Offline Electronic Bureau of Internal Revenue Forms

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

Version 7.9.4 that can be downloaded from the following websites: This Circular is issued to announce the availability of the Offline eBIRForms Package

2.www.knowyourtaxes.ph/ebirforms 1. www.bir.gov.ph

following forms: The Offline eBIRForms Package v7.9.4 now includes the April 2021 version of the

Form No. BIR Description Deadline of Filing and Payment

1707-A 1707 Local Stock Exchange) Annual Capital Gains Tax Exchange) Capital Gains Tax Return (For Stock Not Traded Through the Shares of Stock Not Traded Onerous Transfer of Shares of Return (For Onerous Transfer of Through the Local Stock exchange. Individual - on or before April 15 of each year covering all stock transactions of the preceding of stock not traded through the local stock transactions of the preceding taxable year. barter, exchange or other disposition of shares taxable year. Within thirty (30) days after each cash sale, Corporation - on or before the fifteenth (15th) day of the fourth (4t") month following the close of the taxpayer's taxable year covering all stock

Payment of taxes due thereon, if any, can be made either through:

1) Manual Payment - a.) In any Authorized Agent Bank (AAB) located within the territorial jurisdiction of b.) In places where there are no AABs, the tax return shall be filed and the tax due shall be paid through the concerned Revenue Collection Officer (RCO) under the the Revenue District Office (RDO) where the seller or transferor is required to register. jurisdiction of the RDO.

2) Online Payment -- a.) Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who thave PSBank and Asia United Bank); or LANDBANK/OFBank ATM Card and taxpayer utilizing PCHC PayGate or PESONet facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI,

b.) Development Bank of the Philippines' (DBP PayTax Online) - for holders of c.) Union Bank of the Philippines (UBP) Online/The Portal -- for taxpayers who have an of Union Bank. account with UBP or Instapay using UPAY Facility for individual non-account holder VISA/MasterCard Credit Card and/or BancNet ATM/Debit Card; or

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

Conmiss ROM 1 [ 160 UMAAUI, JR. f Internal Revenue

H2

BUREA('T NCRNAL REVENUE 1:15 Pm T D

MAR 29 2023 GTIV ] RECUrua mGJ DiViSiON

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