Revenue Memorandum Circular No. 92-2023
super_admin2023-09-13T17:35:46+08:00Announces the availability of the BIR Form No. 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) in the Electronic Filing and Payment System (eFPS).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.