REVENUE MEMORANDUM CIRCULAR NO. 3-2020 issued on January 3, 2020 circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS).
The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Income Tax Return Section. However, the form is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall use the existing version of the said form in the eFPS and in the Offline eBIRForms Package v7.5 in filing the Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers and paying the Income Tax due thereon, until the availability of the return in the eFPS and in the Offline eBIRForms Package is announced.
Manual filers shall download the PDF version of the form, print and completely fill-out the applicable fields, otherwise penalties under Sec. 250 of the Tax Code, as amended, shall be imposed. Payment of the taxes due, if any, shall be made thru:
a. Manual Payment
• Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered; or
• In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO using the Mobile Revenue Collection Officer System facility.
b. Online Payment
• Thru GCash Mobile Payment;
• Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or
• Development Bank of the Philippines Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card.