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

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Summary

RMC No. 92-2023 announces that BIR Form No. 1621, the Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account, is now available in eFPS.

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Key points

  1. Deadline. The return is filed and the tax remitted not later than the last day of the month following the close of the quarter in which withholding was made.
  2. Mandatory eFPS use. Mandated eFPS taxpayers required to file the return and pay any tax due must use eFPS, effective immediately.

Who is affected

  • Mandated eFPS taxpayers required to file BIR Form No. 1621

Deadlines and effectivity

  • Due not later than the last day of the month following the close of the quarter
  • Effective immediately

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.