Tax Alert No. 25 [Revenue Memorandum Circular (RMC) No. 79-2023 dated 3 August 2023]

11 Aug 2023

Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)

RMC No. 79-2023 has been issued to announce the availability of the following BIR forms in the eFPS:

BIR Form No.	Description
BIR Form No. 1600-PT	Monthly Remittance Return of Other Percentage Taxes Withheld
BIR Form No. 1600-VT	Monthly Remittance Return of Value-Added Tax Withheld
BIR Form No. 1602Q	Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.
BIR Form No. 1603Q	Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File
BIR Form No. 2551Q	Quarterly Percentage Tax Return
BIR Form No. 2552	Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering

All taxpayers who are mandated to use the eFPS shall file the aforementioned returns and pay the corresponding taxes due, if any, using the eFPS facility, effective immediately.

You may access the full version of this Circular through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link.