BIR Revenue Memorandum Circular No. 3 – 2020 February 11, 2020 By Management BIR Revenue Memorandum Circular No. 3 – 2020 Circularizing the Availability of thr Revised BIR Form No. 1702Q [Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers] January 2018 (ENCS)