This Circular is issued to announce the availability of BIR Form No. 1702-MX [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] January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) The aforementioned BIR Form shall be filed electronically, with or without payment, 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.