Revenue Memorandum Circular No. 67-2024


This Circular is issued to clarify the deadline for filing of Documentary Stamp Tax (DST) Return and payment of DST considering the passage of Republic Act No. 11976 (Ease of Paying Taxes Act). Section 200(B) of the National Internal Revenue Code of 1997, as amended (Tax Code), states: "Section 200. Payment of Documentary Stamp Tax.- (B) Time for Filing and Payment of the Tax. - Except as provided by rules and regulations promuldated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filled, either electronically or manually, within ten (10) days [...]

Revenue Memorandum Circular No. 67-20242024-07-01T16:08:07+08:00

Revenue Memorandum Circular No. 92-2023


Announces the availability of the BIR Form No. 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) in the Electronic Filing and Payment System (eFPS).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

Revenue Memorandum Circular No. 92-20232023-09-13T17:35:46+08:00
Go to Top