Revenue Memorandum Circular No. 79-2023

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

This Circular is issued to announce the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS):

BIR Form No.	Description	Deadline of Filing/Payment
1600-PT	Monthly Remittance Return of Other Percentage Taxes Withheld	On or before the 10th day of the month following the month in which withholding was made.
1600-VT	Monthly Remittance Return of Value-Added Tax Withheld	On or before the 10th day of the month following the month in which withholding was made.
1602Q	Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.	Not later than the last day of the month not following the close of the quarter during with withholding was made.
1603Q	Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File	Not later than the last day of the month following the close of the quarter during which withholding was made.
2551Q	Quarterly Percentage Tax Return	Within 25 days after the end of each taxable quarter.
2552	Percentage Tax Return for Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering.	1. For tax on sale of shares of stock listed and traded through the Local Stock Exchange (LSE) – within 5 banking days from the date of collection. 2. For shares of stocks sold or exchanged through primary public offering – within 30 days from date of listing of shares of stock in the LSE; and 3. For tax on shares of stock sold or exchanged through secondary public offering – within 5 banking days from date of collection.

(Originally published in GPP CPAs Website )

Updates

Republic Act No. 12079

2025 Filing of Annual Financial Statements and General Information Sheet

Revenue Regulations No. 012-2025

Revenue Regulations No. 011-2025

Revenue Regulations No. 010-2025

Revenue Regulations No. 008-2025

Revenue Regulations No. 007-2025

Seminar Schedules

Apr 22 - Apr 23, 2025

Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity

Apr 23 - Apr 24, 2025

Live Webinar on Ph Payroll Computations and Taxation

Apr 25, 2025

Live Webinar: Input VAT Refund

Apr 29 - Apr 30, 2025

Live Webinar: Value Added Tax: In and Out

May 02, 2025

Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions

May 06, 2025

Onsite Training: PEZA Registered Entities: Taxation and Basic Reports

May 07 - May 08, 2025

Live Webinar: Withholding Taxes, Subjects & Applications

May 09, 2025

Onsite Training: Basic Bookkeeping for Non-Accountants

May 13, 2025

Onsite Seminar: BIR Examination: Their Procedures and Our Defenses

May 14 - May 15, 2025

Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest

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