BIR Forms for VAT, Percentage Tax and Final Tax Withheld Now Available via eFPS

On 03 August 2023, the Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular No. 79-2023 where it announced the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q, and 2552 in the Electronic Filing and Payment System (“eFPS”). 

All taxpayers who are mandated to use the eFPS should file the returns related to these forms and pay the corresponding taxes due, should there be any, using the eFPS. That said, the BIR Forms correspond to the following:

1. BIR Form No. 1600-PT: Monthly Remittance Return of Other Percentage Taxes Withheld.
2. BIR Form No. 1600-VT: Monthly Remittance Return of Value-Added Tax Withheld.
3. BIR Form No. 1602Q: Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.
4. BIR Form No. 1603Q: Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File.
5. BIR Form No. 2551Q: Quarterly Percentage Tax Return.
6. BIR Form No. 2552:  Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering.