Prescribing the Form to be Used in the Remittance of Taxes on Fringe Benefits
Revenue Memorandum Order No. 63-98 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jul 13, 1998
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July 13, 1998 REVENUE MEMORANDUM ORDER NO. 63-98 SUBJECT : Prescribing the Form to be Used in the Remittance of Taxes on Fringe Benefits TO : All Internal Revenue Officers and Others Concerned For purposes of complying with the July 25, 1998 deadline imposed in the Transitory Provision of Revenue Regulations No. 3-98 dated May 21, 1998 regarding the payment of fringe benefits tax for the first quarter ending March, 1998, viz: " Transitory Provision No penalty shall be imposed for late payment of the fringe benefit tax for the first quarter ending March 1998 : Provided , however , that the withholding tax return for the first quarter shall be filed and the tax is paid not later than July 25 , 1998 ." BIR Form No. 1601 (formerly Form 1743W) shall be used uniformly for both the computerized and non-computerized Revenue District Offices until further notice. This requirement shall likewise apply to taxes on fringe benefits which are paid or payable covering the second quarter of 1998. This Revenue Memorandum Order shall take effect immediately. BEETHOVEN L. RUALO Commissioner of Internal Revenue ATTACHMENT Monthly Remittance Return of Income Taxes Withheld
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