Profits Tax Return & Guide Guide to e-filing of Profits Tax Return Specimen of Profits Tax Return – Corporations (BIR 51) Specimen of Profits Tax Return – Persons Other Than Corporations (BIR 52) Notes and Instructions – BIR 51 Notes and Instructions – BIR 52 Block Extension Scheme Failure to Submit Tax Return On Time Rectification of Errors or Omissions after Submission of a Return

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