RMC No. 41-2019 — Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 Digest | Full Text | Annex A-1702-MX | 1702-Attachment

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL KEVENU NaTTTYN APR 02.2019 G:XAM

BUREAU OF INTERNAL REVENUE Quezon City Records Mgt. diviSion 3 3

March 28, 2019

ReVenUE MeMOrAnduM CIrCULAr nO. 41- 20/g

SUBJECT : Circularizing the Availability of the Newly Revised BIR Form No

1702-MX January 2018 (ENCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

hereto attached as Annex "A" in relation to the impiementation of the Tax Reform for This Circular is issued to prescribe the newly enhanced BIR Form No. 1702-MX,

subject to special or preferential rate in filing the annual income tax return and paying Individuals with mixed income subject to multiple income tax rates or with income the income tax due starting the year 2018 which is due on or before April 15, 2019. Acceleration and inclusion (TRAIN) Law. The new return shall be used by the Non-

forms are not yet available in the Eiectronic Bureau of Internal Revenue Forms standard deduction (OSD) as the method of deduction which shall use the manual filers shall use the existing old version available in eFPS and in the Offline eBIRForms returns. Revenue District Offices (RDOs) shall receive the manually-filed returns by the taxpayers, either no payment returns or returns with payments made online. (www.bir.gov.ph) under the BiR Forms-Income Tax Return section. However, the (eBIRForms) and Eiectronic Filing and Payment System (eFPS); thus, eBIRForms/eFPS Package in filing the said return, except for those taxpayers who elected optional The revised manual returns are already available in the BIR website

as their method of deduction shall likewise use the manual return. The General Professional Partnership (GPP)who elected OSD on the first quarter

Once the abovementioned returns are available in eFPS or already included in the new Offline eBIRForms Package, a revenue issuance shall be released to announce the availability of the return.

Sec. 25o of the Tax Code, as amended. Payment of the tax due thereon for manual and completely fill out the applicable fieids, otherwise shall be subiected to penalties under eBIRForms filers, if any, shall be made thru: Manual filers shall download the PDF version of the form, print the form and

a.) Manual Payment- Authorized Agent Bank (AAB) located within the territorial

jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered.

In places where there are no AABs, the return shall be filed

Coflection Officer (RCO) under the jurisdiction of the RDO and the tax due shall be paid with the concerned Revenue

using MRCOS facility.

b.) Oniine Payment.

: Landbank of the Philippines (LBP) Linkbiz Portal, for Thru GCash Mobiie Payment

taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

CX.O

CAESAR R. DULAY Commissioner of Internal Revenue 0248 47

Imariam H-2 BUREAU OF iNTERNAL REVENUE nnnYtyN APR 02 2019

RECORDS MGT. DIVISION V9

C