Republic of the Philippines

For BIR BCS/ Department of Finance

Use Only Item: Bureau of Internal Revenue

BIR Form No. Quarterly Remittance Return

1621 of Tax Withheld on the Amount Withdrawn from
Decedent’s Deposit Account
January 2019
Page 1 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with 1621 01/19 P1
an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
1 For the Year 2 Quarter 3 Amended Return? 4 Any Taxes Withheld? 5 No. of Sheet/s Attached
1st 2nd 3rd 4th Yes No Yes No

Part I – Background Information

6 Taxpayer Identification Number (TIN) / / / 7 RDO Code

8 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

9 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

9A ZIP Code

10 Contact Number 11 Category of Withholding Agent Private Government

12 Email Address

Part II – Computation of Tax

ATC Tax Base (Consolidated for the Quarter) Tax Rate Tax Withheld (Consolidated for the Quarter)
(from Part IV Item 6 – Column E) (from Part IV Item 6 – Column F)

13 W I 1 6 5
●
6 ●
0 % ●

14 Less: Remittances Made: 1st Month of the Quarter

●

15 2nd Month of the Quarter

●

16 Tax Remitted in Return Previously Filed, if this is an amended return

●

17 Total Remittances Made (Sum of Items 14 to Item 16)

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18 Tax Still Due/(Over-remittance) (Item 13 Less Item 17)

●

Add: Penalties
19 Surcharge
●

20 Interest
●

21 Compromise
●

22 Total Penalties (Sum of Items 19 to 21)

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23 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 18 and 22)

●
We declare under the penalties of perjury that this remittance form has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct, pursuant
to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing of our information as
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)

Part III – Details of Payment

Particulars Drawee Bank/Agency Number Date (MM/DD/YYYY) Amount
24 Cash/Bank Debit Memo
●

25 Check
●

26 Tax Debit Memo

●

27 Others (specify below)

Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
 BIR Form No.
Quarterly Remittance Return
1621 of Tax Withheld on the Amount Withdrawn from
January 2019
Page 2
Decedent’s Deposit Account 1621 01/19 P2
TIN Withholding Agent’s Name

Part IV - Schedule
Schedule 1 – Details of Tax Withheld
Seq. Date of Decedents
Name of Estate TIN Withdrawn Amount Amount of Tax Withheld Date Withheld
No. Death
(A) (B) (C) (D) (E) (F) (G)
1
2
3
4
5
6 Total Taxes Withheld (Sum of Items 1 to 5) (To Part II Item 13)

Guidelines and Instructions for BIR Form No. 1621 (January 2019)
Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn
from Decedent’s Deposit Account

Who Shall File Violation of Withholding Tax Provisions

This return shall be filed in triplicate by all banks required to withhold from the Any person required to withhold, account for, and pay/remit any tax imposed by
deposit account of the decedent the National Internal Revenue Code (NIRC), as amended, or who willfully fails to
The return shall be filed by the President, Vice-President or other principal withhold such tax, or account for and pay/remit such tax, or aids or abets in any manner
officer. to evade any such tax or the payment/remittance thereof, shall, in addition to other
penalties provided for under the Law, be liable upon conviction to a penalty equal to
When and Where to File and Pay/Remit the total amount of the tax not withheld, or not accounted for and paid/remitted.
The quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the quarter Any person required under the NIRC, as amended, or by rules and regulations
during which withholding was made. promulgated thereunder to pay/remit any tax, make a return, keep any record, or supply
Provided, however, that with respect to non-large and large taxpayers who shall correct and accurate information, who willfully fails to pay/remit such tax, make such
file through the Electronic Filing and Payment System (eFPS), the deadline for filing return, keep such record, or supply such correct and accurate information, or withhold
electronically the return and paying/remitting the taxes due thereon shall be in or pay/remit taxes withheld, or refund excess taxes withheld on compensation, at the
accordance with the provisions of existing applicable revenue issuances. time or times required by law or rules and regulations shall, in addition to the other
The return shall be filed and the tax paid/remitted with the Authorized Agent penalties provided by law, upon conviction thereof, be punished by a fine of not less
Bank (AAB) of the Revenue District Office (RDO) having jurisdiction over the than ten thousand pesos (P
= 10,000.00) and suffer imprisonment of not less than one (1)
withholding agent's place of business/office. In places where there are no Authorized year but not more than ten (10) years.
Agent Banks, the return shall be filed and the tax paid/remitted with the Revenue
Collection Officer (RCO) of the RDO having jurisdiction over the WA’s place of Every officer or employee of the Government of the Republic of the Philippines
business/office, who will issue an Electronic Revenue Official Receipt (eROR) or any of its agencies and instrumentalities, its political subdivisions, as well as
therefor. government-owned or controlled corporations, including the Bangko Sentral ng
When the return is filed with an AAB, taxpayer must accomplish and submit Pilipinas, who, under the provisions of the NIRC, as amended, or regulations
BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence promulgated thereunder, is charged with the duty to deduct and withhold any internal
that payment/remittance was received by the AAB. The AAB receiving the tax return revenue tax and to pay/remit the same in accordance with the provisions of the NIRC,
shall stamp mark the word “Received” on the return and also machine validate the as amended, and other laws and who is found guilty of any offense herein below
return as proof of filing and payment/remittance of the tax by the taxpayer. The specified shall, upon conviction of each act or omission, be fined in a sum not less
machine validation shall reflect the date of payment/remittance, amount than five thousand pesos (P = 5,000) but not more than fifty thousand pesos (P
= 50,000)
paid/remitted and transactions code, the name of the bank, branch code, teller’s code or imprisoned for a term of not less than six (6) months and one day but not more
and teller’s initial. Bank debit memo number and date should be indicated in the than two (2) years, or both:
return for taxpayers paying/remitting under the bank debit system.
Payments/Remittance may also be made thru the epayment channels of AABs a. Those who fail or cause the failure to deduct and withhold any internal
thru either their online facility, credit/debit/prepaid cards, and mobile payments. revenue tax under any of the withholding tax laws and implementing
A taxpayer may file a separate return for the head office and for each branch or regulations;
place of business/office or a consolidated return for the head office and all the
branches/offices. In the case of large taxpayers only one consolidated return is b. Those who fail or cause the failure to pay/remit taxes deducted and withheld
required. within the time prescribed by law, and implementing regulations; and

Penalties c. Those who fail or cause the failure to file a return or statement within the
There shall be imposed and collected as part of the tax: time prescribed, or render or furnish a false or fraudulent return or statement
1. A surcharge of twenty-five percent (25%) for the following violations: required under the withholding tax laws and regulations.
a. Failure to file any return and pay/remit the amount of tax or installment
due on or before the due date;
b. Filing a return with a person or office other than those with whom it is If the withholding agent is the Government or any of its agencies, political
required to be filed, unless otherwise authorized by the Commissioner; subdivisions or instrumentalities, or a government-owned or controlled corporation,
c. Failure to pay/remit the full or part of the amount of tax shown on the the employee thereof responsible for the withholding and payment/remittance of tax
return, or the full amount of tax due for which no return is required to be shall be personally liable for the additions to the tax prescribed by the NIRC, as
filed on or before the due date; amended.
d. Failure to pay/remit the deficiency tax within the time prescribed for its
payment/remittance in the notice of assessment. Note: All background information must be properly filled out.
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case
any payment/remittance has been made before the discovery of the falsity or  The last 5 digits of the 14-digit TIN refers to the branch code
fraud, for each of the following violations:  All returns filed by an accredited tax agent on behalf of a taxpayer shall
a. Willful neglect to file the return within the period prescribed by the Code bear the following information:
or by rules and regulations; or A. For Individual (CPAs, members of GPPs, and others)
b. A false or fraudulent return is willfully made. a.1 Taxpayer Identification Number (TIN); and
3. Interest at the rate of double the legal interest rate for loans or forbearance a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
of any money in the absence of an express stipulation as set by the Bangko B. For members of the Philippine Bar (Lawyers)
Sentral ng Pilipinas from the date prescribed for payment/remittance until b.1 Taxpayer Identification Number (TIN);
the amount is fully paid/remitted: Provided, That, in no case shall the b.2 Attorney’s Roll Number;
deficiency and the delinquency interest prescribed under Section 249 b.3 Mandatory Continuing Legal Education (MCLE)
Subsections (B) and (C) of the National Internal Revenue Code, as amended, Compliance Number; and
be imposed simultaneously. b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry
4. Compromise penalty as provided under applicable rules and regulations.