Revenue Memorandum Circular No. 15-2024
super_admin2024-02-15T13:25:33+08:00Prescribes 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 [...]