RMC No. 68-2021 — Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE tnTTN MAY 2 8.221 ISs M P. M.

KECUKUS MGT DIVISION

May 26, 2021 REVENUE MEMORANDUM CIRCULAR NO.(8- 202

SUBJECT Guidelines in the Filing of BIR Form No. 1702Q January 2018 (ENCS) in Fiscal Year Accounting Period the Electronic Filing and Payment System (eFPS) by Taxpayers with

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

and Other Non-Individual Taxpayers). taxpayers/filers with fiscal year accounting period citing that they cannot proceed in the filing of BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships Complaints have been received from Electronic Filing and Payment System (eFPS)

No. 1702Q are advised to do the following: eFPS filers with fiscal year accounting period who cannot proceed in the filing of BIR Form While investigation is being conducted to resolve the problem mentioned above,

1. File the BIR Form No. 1702Q using Offtine eBIRForms Package v7.9.1

Package. Instead, BIR Form No. 1702Qv2008C (modified 2008 version) shall be used and the same is already available in the Offline eBIRForms Package v7.9.1 which can be downtoaded from the following sites: The January 2018 version of the form is not yet available in the Offline eBIRForms www.bir.gov.ph and www.knowyourtaxes.ph

2. Pay the taxes due thereon, if any, thru eFPS -

to pay their income tax due and shall use the following codes: the eFPS facility. They shall fill out and e-File BIR Form No. 0605 then proceed to e-Payment After submitting the return thru eBIRForms, eFPS Filers shall proceed to payment using Alphanumeric Tax Code (ATC) - MC 200 Miscellaneous Tax Tax Type Code - Income Tax (IT)

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

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Commissioner of Internal Revenue CAESAR R. DULAY

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