revenue_memorandum_circular RMC No. 66-2021RMC No. 66-2021 2021-05-24

RMC No. 66-2021 — Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU QF INTERNAL REVENUE nntt BUREAU OF INTERNAL REVENUE Quezon City Jc MAY 24 2821 4:00rmM

RECORDS MGT.DIVISION

May 18, 2021

REVENUE meMOrANdUM CIrCULar NO, 66-202)

SUBJECT Availability of BiR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C

in the Electronic Bureau of Internal Revenue Forms (eBIRForms)

TO : All Internal Reverue Officers, Employees, and Others Concerned

versions of BIR Form No. 1702Q, to wit: This Circular is being issued to disseminate the availability of the following

1. BIR Form No.1702Q January 2018 (ENCS)

Republic Act (R.A.) No. 11534 also known as Corporate Recovery and Tax Incentives Non-individual. eFPS users shall file and pay their quarterly income tax return [BIR Form No. 1702Q January 2018 (ENCS)] using the eFPS Facility. for Enterprises Act or CREATE Act are already included/updated. Taxpayer shall select the Alphanumeric Tax Code (ATC) with the corresponding tax rate to be used. This forrn is already available in eFPS and the reduced rates pursuant to

2. BIR Form No. 1702Qv2008C

The January 2018 version of the form is not yet available in the Offline eBIRForms Package. Instead, the 2008 version has been modified as follows:

Item/Field No. Schedule 1 25 B Tax Rate (except MCIT Rate)Fields/items are editable Tax Rate (in row 2) Description and enterable Remarks

eBIRForms Package v7.9.1 and the new package is downioadable from the following sites: The abovementioned version of the form is already available in the Offline . www.bir.gov.ph and www.knowyourtaxes.ph

using the BIR Forrn No. 1702Qv2008C in the Offline eBIRForms Package v7.9.1. Non-individual eBIRForms users shall file their quarterly income tax return by

Payment of the tax due thereon, if any, shall be made thru:

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a. Manual Payment

: Authorized Agent Bank (AAB) located within the territorial jurisdiction of

: In places where there are no AABs, the return shall be filed and the tax the taxpayer (Head Office of the business establishment) is registered; or the Large Taxpayers Service (LTS)/Revenue District Office (RDO) where business establishment) is registered using MRCOS facility due shall be paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer (Head Office of the

b. Online Payment

: Mobile Payment (GCash/PayMaya); or

: Development Bank of the Philippines (DBP) Tax Online - for taxpayers- : Union Bank Online Web and Mobile Payment Facility - for taxpayers who : PESONet through LBP Link.BizPortat - for taxpayers who have account : Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who have holders of Visa/Master Credit Card and/or Bancnet ATM Debit Card; or have account with Union Bank; or ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or with RCBC, Robirsons Bank, Union Bank and BPI.

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

CAESAR R. DULAY Commissioner of Internal Revenue

T 043215

H- 2 Imariam

BUREAU OF INTERNAL REVENUE 2N aYiN

RECORDS MGT.DIVISION MAT.24 v 4:00P

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