REVENUE MEMORANDUM CIRCULAR NO. 22-2024 issued on February 12, 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, {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). The aforementioned BIR 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