BIR Issuances – RMC 22-2024

The BIR announced the Availability of BIR Form No. 1702-EX (Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended {Sec. 30 and those exempted in Sec. 27(C)} and Other Special Laws, with No Other Taxable Income) January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS).

Revenue Memorandum Circular (RMC) No. 22-2024

12 February 2024

The aforementioned BIR Form shall be filed and the tax due thereon paid ON OR BEFORE THE 15^th DAY OF THE 4^TH MONTH FOLLOWING THE CLOSE OF THE TAXPAYER’S TAXABLE YEAR.

EFFECTIVITY

All mandated eFPS Taxpayers who are required to file the said return and pay the corresponding tax due thereon, if any, shall use the eFPS facility EFFECTIVE IMMEDIATELY.

Copy of the RMC can be accessed below.