Summary
RMC No. 62-2023 announces that BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 are now available in the Electronic Filing and Payment System (eFPS).
Key points
- BIR Form 1604-C. Annual Information Return of Income Taxes Withheld on Compensation. It is due on or before January 31 of the year after the calendar year the compensation and other income payments were paid or accrued.
- BIR Form 1604-E. Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax. It is due on or before March 1 of the year after the year the payments were paid or accrued, whichever comes first.
- BIR Form 1604-F. Annual Information Return of Income Payments Subjected to Final Withholding Taxes. It is due on or before January 31 of the year after the year the payments were paid or accrued.
- BIR Form 0620. Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account. It is due on or before the 10th day following the month the withholding was made.
- Mandatory eFPS use. Taxpayers mandated to use eFPS file these returns and pay any tax due through eFPS, effective immediately.
Who is affected
- Taxpayers mandated to use eFPS
Deadlines and effectivity
- Forms 1604-C and 1604-F: on or before January 31 of the following year
- Form 1604-E: on or before March 1 of the following year
- Form 0620: on or before the 10th day following the month of withholding
- eFPS filing 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.