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)

Key points

1. eFPS filing. The form in eFPS already carries the reduced rates under RA No. 11534 (CREATE Act), and the taxpayer selects the Alphanumeric Tax Code with the matching rate. Non-individual eFPS users file and pay the quarterly income tax return through eFPS.
2. eBIRForms filing. The January 2018 version is not yet in the Offline eBIRForms Package, so the modified 2008 version, BIR Form No. 1702Qv2008C, is used instead. Item 25B (Tax Rate except MCIT Rate) and the Tax Rate in row 2 of Schedule 1 are editable in Package v7.9.1, which is downloadable from www.bir.gov.ph and www.knowyourtaxes.ph.
3. Manual payment. Tax due is paid at an Authorized Agent Bank (AAB) within the jurisdiction of the LTS or RDO where the Head Office is registered. Where there are no AABs, the return is filed and paid with the Revenue Collection Officer (RCO) using the Mobile Revenue Collection Officer System (MRCOS).
4. Online payment. Options are mobile payment (GCash/PayMaya), LandBank Link.BizPortal, Development Bank of the Philippines Tax Online, and the Union Bank online and mobile facility. PESONet through LBP Link.BizPortal is for accounts with RCBC, Robinsons Bank, Union Bank and BPI.

Who is affected

• Non-individual eFPS users
• Non-individual eBIRForms users