REVENUE MEMORANDUM CIRCULAR NO. 68-2021 issued on May 28, 2021 prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period.
         eFPS filers with with Fiscal Year Accounting Period who cannot proceed in the filing of BIR Form No. 1702Q are advised to do the following:
          a. File BIR Form No. 1702Q using Offline eBIRForms Package v7. 9.1 The January 2018 version                  of the form is not yet available in the Offline eBlRForms Package. Instead, BIR Form No.                        1702Qv2008C (modified 2008 version) shall be used and the same is already available in the                Offtine eBlRForms Package v7.9.1 which can be downloaded from www.bir.gov.ph and                           www.knowyourtaxes.ph.
          b. Pay the taxes due thereon, if any, thru eFPS After submitting the return thru eBlRForms,                     eFPS Filers shall proceed to payment using the eFPS facility. They shall fill out and e-File BIR                Form No. 0605 then proceed to e-Payment to pay their Income Tax due. They shall use the                 following codes:
             • Tax Type Code – Income Tax (IT)
             • Alphanumeric Tax Code (ATC) – MC 200 Miscellan