Alphanumeric Tax Code

Revenue Memorandum Circular No. 51-2024

2024-04-13T13:46:07+08:00

Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023  The Guidelines in the filing of the AITR for the Calendar Year 2023 and the Payment of taxes due thereon are as follows:  Filing of Tax Returns  Electronic Filing and Payment System (eFPS) Filers/Users  Taxes mandated to use the eFPS shall file the AITR electronically and pay the taxes due thereon through the eFPS-Authorizes Agent Banks (AABs) where they are enrolled. The AITRs available in the eFPS are BIR Form Nos. 1700, 1707A, 1701, 1702RT and 1702-EX. BIR Form No. 1702-MX is [...]

Revenue Memorandum Circular No. 51-20242024-04-13T13:46:07+08:00

Revenue Memorandum Circular No. 15-2024

2024-02-15T13:25:33+08:00

Prescribes the temporary use of BIR Form No. 0605 for the remittance of Creditable Withholding Tax (CWT) by Joint Ventures/Consortiums under Revenue Regulations (RR) No. 14-2023 while waiting for the finalization of the revised BIR Form No. 1601-EQ [Quarterly Remittance Return of Creditable Income Taxes (Expanded)], which shall include the additional Alphanumeric Tax Code (ATCs) for the different new CWT rates.  All concerned joint ventures/consortiums shall comply with the following procedures in remitting the CWT prescribed by RR No. 14-2023:  BIR Form No. 0605 (Payment Form) shall be accomplished using only the electronic Filing and Payment System (eFPs) or the eBIRForms [...]

Revenue Memorandum Circular No. 15-20242024-02-15T13:25:33+08:00
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