BIR Issuances – RMC 92-2023

The BIR announces the availability of BIR Form No. 1621 (Quarterly Remittance Return on Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) in the Electronic Filing and Payment System (eFPS)

Revenue Memorandum Circular (RMC) No. 92-2023

13 September 2023

The aforementioned BIR form is required to be filed and tax due thereon be paid or remitted not later than the last day of the month following the close of the quarter during which withholding was made. aScITE

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.

A copy of the RMC can be accessed thru this file (RMC No. 92-2023)