Revenue Memorandum Circular · RMC
RMC No. 22-2024
To announce the availability of BIR Form No. 1702-EX (January 2018 ENCS) v2 in the Electronic Filing and Payment System (eFPS) and to require all mandated eFPS taxpayers to file the return and pay any corresponding tax due through eFPS, effective immediately.
- Document type
- RMC
- Number
- 22
- Year
- 2024
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 22-2024 (issued February 12, 2024) announces that BIR Form No. 1702-EX — the Annual Income Tax Return for corporations, partnerships and other non-individual taxpayers exempt under the Tax Code (Sec. 30 and those exempted in Sec. 27(C)) and other special laws, with no other taxable income — January 2018 (ENCS) version 2, is now available in the Electronic Filing and Payment System (eFPS). The return must be filed and any tax due paid on or before the 15th day of the 4th month following the close of the taxpayer's taxable year. All mandated eFPS taxpayers required to file this return shall use eFPS effective immediately.