Tax Alert No. 21 [Revenue Memorandum Circular (RMC) No. 62-2023 dated 24 May 2023]

02 Jun 2023

Availability of BIR Form Nos. 1604-C, 1604-E, 1604-F, and 0620 in the Electronic Filing and Payment System (eFPS)

RMC No. 62-2023 was issued to announce the availability of the following forms in the eFPS:

BIR Form No.	Description	Deadline of Filing/Payment
1604-C	Annual Information Return of Income Taxes Withheld on Compensation	On or before January 31 of the year following the calendar year in which the compensation payment and other income payments were paid or accrued.
1604-E	Annual Information Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Tax	On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued, whichever comes first.
1604-F	Annual Information Return of Income Payments subjected to Final Withholding Taxes	On or before January 31 of the year following the calendar year in which the income payments subject to final withholding taxes were paid or accrued.
0620	Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account	On or before the 10th day following the month when the withholding was made.

Effective immediately, all taxpayers who are mandated to use the eFPS shall file the above-mentioned returns and pay the corresponding taxes due, if any, using the eFPS facility.