Summary
RMC No. 63-2024 announces that BIR Form No. 1702-MX January 2018 (ENCS) is available in the Electronic Filing and Payment System (eFPS).
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Key points
- Form covered. BIR Form No. 1702-MX is the Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED income subject to multiple income tax rates or with income subject to SPECIAL/PREFERENTIAL RATE.
- Filing deadline. The form is filed electronically, with or without payment, on or before the 15th day of the 4th month following the close of the taxable year.
- Mandatory eFPS use. Mandated eFPS taxpayers who must file the return and pay any tax due use eFPS effective immediately.
Who is affected
- Mandated eFPS taxpayers required to file BIR Form No. 1702-MX
Deadlines and effectivity
- Due on or before the 15th day of the 4th month after the close of the taxable year
- eFPS use effective immediately
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.