RMC No. 92-2023 — Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS)

REPUBLIC OF THE PHILIPPINES

BUREAU OFINTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

September 11, 2023

REVENUE MEMORANDUM CIRCULAR NO. 9&- &0.33

SUBJECT : Availability of BIR Form No. 1621 in the Electronic Filing and Payment

System (eFPS)

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

month following the close of the quarter during which withholding was made. Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit is required to be filed and tax due thereon be paid or remitted not later than the last day of the Account) in the Electronic Filing and Payment System (eFPS). The aforementioned BIR form This Circular is issued to announce the availability of BIR Form No. 1621 (Quarterly)

All mandated eFPS taxpayers who are required to file the said return and pay the corresponding tax due thereon, if any, shall use the eFPS facility effective immediately.

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

Gc ROMEO yissioner of Internal Revenue MXGUI, JR.

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H-2 BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION NNTYYYN CORDOYL SEP 13 2023 VGi 9:06 AM