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REVENUE MEMORANDUM CIRCULAR NO. 22 – 2024
Announces 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 and Other Special Laws, with NO other Taxable Income) in the Electronic Filing and Payment System (eFPS).
The form shall be filed and the tax due thereon paid on or before the 15th day of the 4th month following the close of the taxpayer’s taxable year.
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.