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["(To be filled up by the BIR)"]
[null,"DLN:",{"$nulls":12},"BCS No.",{"$nulls":16},"PSIC:"]
[]
[]
[]
[]
["    Fill in all applicable spaces. Mark all appropriate boxes with an “X”."]
[1,"For the                             Calendar          Fiscal",{"$nulls":10}," 3  Amended ",{"$nulls":6},"4  Short",{"$nulls":9},6,"A T C"]
[2,"Year Ended                              ",{"$nulls":11},"Return?",{"$nulls":5},"    Period"]
["  ( MM / YYYY )",{"$nulls":18},"    Return?"]
["Part I",{"$nulls":3},"B a c k g r o u n d    I n f o r m a t i o n"]
[7,"TIN",{"$nulls":14},8,"RDO Code",{"$nulls":5},"9   Line of Business/"]
[{"$nulls":23},"     Occupation"]
[10,"Taxpayer's Name "]
[]
[]
[11,"Registered Address",{"$nulls":30},"12   Zip Code"]
[]
[]
[13,"Are you availing of tax relief under Special Law/",{"$nulls":20},"13B"]
[null,"International Tax Treaty?",{"$nulls":5},"13A",null,null,"Yes",{"$nulls":3},"No","              If yes, specify"]
[14,"Date of Incorporation/Creation",{"$nulls":5},"14A",{"$nulls":11},"Date of Registration with BIR",{"$nulls":4},"14B"]
[null,"                (MM/DD/YYYY)",{"$nulls":17},"                (MM/DD/YYYY)"]
["Part II",{"$nulls":7},"C o m p u t a t i o n   o f  T a x"]
[{"$nulls":12},"        E X E M P T",{"$nulls":11},"            T A X A B L E"]
[{"$nulls":21},"                  Special Rate",{"$nulls":3},"             ",{"$nulls":3},"                Regular Rate"]
[{"$nulls":9},15,{"$nulls":9},"   15",{"$nulls":6},"14C","    15"]
["15","Sales/Revenues/Receipts/Fees (Sch.1) ",{"$nulls":7},"   A",{"$nulls":9},"      B",{"$nulls":7},"       C"]
[{"$nulls":9},16,{"$nulls":9},"   16",{"$nulls":6},"14C","    16"]
["16","    Less: Cost of Sales/Services  (Sch.2/3)",{"$nulls":7},"   A",{"$nulls":9},"      B",{"$nulls":7},"       C"]
[{"$nulls":9},17,{"$nulls":9},"   17",{"$nulls":6},"14C","    17"]
["17","Gross Income from Operation",{"$nulls":7},"   A",{"$nulls":9},"      B",{"$nulls":7},"       C"]
[{"$nulls":19},"   18",{"$nulls":6},"14C","    18"]
["18","    Add: Non-Operating & Taxable  Other Income(Schedule 4)      ",{"$nulls":17},"      A",{"$nulls":7},"       B"]
[null,null,"    ",{"$nulls":6},19,{"$nulls":9},"   19",{"$nulls":6},"14C","    19"]
["19","Total Gross Income",{"$nulls":7},"   A",{"$nulls":9},"      B",{"$nulls":7},"       C"]
[{"$nulls":9},20,{"$nulls":9},"   20",{"$nulls":6},"14C","    20"]
["20","    Less: Deductions (Section D)",{"$nulls":7},"   A",{"$nulls":9},"      B",{"$nulls":7},"       C"]
[{"$nulls":19},"   21",{"$nulls":6},"14C","      21"]
["21","Taxable Income……………………………………………………………………………",{"$nulls":17},"      A",{"$nulls":7},"       B"]
[{"$nulls":23},"22A",{"$nulls":8},"   22B"]
["22","Tax Rate (except MCIT Rate)………………………………………………………………………………….."]
[{"$nulls":19},"23A",{"$nulls":6},"14C","      23"]
["23","Income Tax ……………………….. ……. ………………………………………………..",{"$nulls":25},"       B"]
[{"$nulls":19},"24A",{"$nulls":6},"14C"]
[24,"    Less:   Share of Other Agencies (RA 7916/8748, etc)……………………"]
[]
[25,"Minimum Corporate Income Tax (MCIT)(Section B)……………………………………………………………………",{"$nulls":25}," 25"]
[26,"Tax Due "]
[null,"26A Tax on transactions under Regular Rate (Normal Income Tax or Minimum Corporate Income Tax   whichever is higher)………..",{"$nulls":24},"14C"," 26A"]
[]
[null,"26B Less:  Unexpired Excess of Prior Year's MCIT over Normal Income Tax Rate",{"$nulls":24},"14C"," 26B"]
[null,"        (deductible only if the current year's tax due is the normal rate)(Section C)……………………………………………….."]
[{"$nulls":26},"14C"," 26C"]
[null,"26C Balance (Item 26A less Item 26B)……………………………………………………………………………………………….."]
[{"$nulls":19}," 26D",{"$nulls":6},"14C"]
[null,"26D Add:  Tax Due to the BIR on transactions under Special Rate (23A less 24A)…………………."]
[{"$nulls":23},"              27"]
[27,"Aggregate Income Tax Due  (Sum of Items 26C and 26D)…………………………………………………."]
[]
[28,"    Less: Tax Credits/Payments",{"$nulls":21},"            28A"]
[null,null,"28A","Prior Year's Excess Credits other than MCIT ....................................................................…"]
[{"$nulls":23},"            28B"]
[null,null,"28B","Tax Payments for the First Three Quarters…………………………………………………….."]
[{"$nulls":23},"            28C"]
[null,null,"28C","Creditable Tax Withheld for the First Three Quarters ………………………………………….."]
[{"$nulls":23},"            28D"]
[null,null,"28D","Creditable Tax Withheld Per BIR Form No. 2307 for the Fourth Quarter …. …………………"]
[{"$nulls":23},"            28E"]
[null,null,"28E","Foreign Tax Credits, if applicable...............................................…………………………."]
[{"$nulls":23},"            28F"]
[null,null,"28F","Tax Paid in Return Previously Filed, if this is an Amended Return............…………………………."]
[{"$nulls":23},"            28G"]
[null,null,"28G","Total Tax Credits/Payments (Sum of Items 28A to 28F)……………………………………………………"]
[{"$nulls":23},"              29"]
[29,"Tax Payable/(Overpayment)(Item 27 less Item 28G)......................................……………………………"]
[]
[30,"     Add:  Penalties"]
[{"$nulls":3},"Surcharge",{"$nulls":6},"        Interest",{"$nulls":7},"       Compromise"]
[null,"  30A",{"$nulls":6}," 30B",{"$nulls":7},"      30C",{"$nulls":6},"            30D"]
[]
[31,"Total Amount Payable/(Overpayment) (Sum of Items 29 & 30D)........................................……………",{"$nulls":21},"              31"]
[null,"If overpayment, mark one box only:  (once the choice is made, the same is irrevocable)"]
[null,null,"      To be refunded",{"$nulls":4}," To be issued a Tax Credit Certificate",{"$nulls":10},"  To be carried over as tax credit next year/quarter"]
["Part III",null,null,"D e t a i l s   of   P a y m e n t"]
[{"$nulls":3},"          Drawee Bank/",{"$nulls":12},"        Date"]
["Particulars",null,null,"              Agency",{"$nulls":6},"             Number",{"$nulls":4},"    MM",null,"DD        YYYY",{"$nulls":5},"                Amount"]
["32","Cash/Bank",null,"32A",{"$nulls":4}," 32B",{"$nulls":5},"32C",{"$nulls":6},"32D",{"$nulls":8},"Stamp of Receiving"]
["         Debit Memo…………………………………………………………………………….",{"$nulls":29},"Office/AAB and"]
["33","Check",null,"33A",{"$nulls":4}," 33B",{"$nulls":5},"33C",{"$nulls":6},"33D",{"$nulls":8},"Date of Receipt"]
[]
["34","Tax Debit",{"$nulls":6}," 34A",{"$nulls":5},"34B",{"$nulls":6},"34C",{"$nulls":8},"(RO's Signature/"]
[null,"   Memo……………………………",{"$nulls":28},"Bank Teller's Initial)"]
["35","Others",null,"35A",{"$nulls":4}," 35B",{"$nulls":5},"35C",{"$nulls":6},"35D"]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with the bank)"]

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["Section A",null,null,"                                                    Gross Income                  (Attach additional sheet, if necessary)"]
["Schedule 1",null,null,"Schedule of Sales/Revenues/Receipts/Fees"]
[{"$nulls":8},"Special Rate",{"$nulls":14},"Regular Rate"]
[{"$nulls":8},"Creditable Tax Withheld ",{"$nulls":6},"Taxable Amount",{"$nulls":6},"Creditable Tax Withheld ",{"$nulls":5},"Taxable Amount"]
[36,"Sale of Goods/Properties"]
[37,"Sale of Services"]
[38,"Lease of Properties"]
[39,"Total"]
[40,"    Less: Sales Returns/Discounts"]
[41,"Net Sales/Revenues/Receipts/Fees (to Item 15)"]
[]
["Schedule 2",null,null,"Schedule of Cost of Sales (Trading / Manufacturing)"]
[{"$nulls":16},"Amount under Special Rate",{"$nulls":7},"Amount under Regular Rate"]
[42,"Merchandise/Finished Goods Inventory, Beginning"]
[43,"    Add:  Purchases of Merchandise/Cost of Goods Manufactured"]
[44,"Total Goods Available for Sale"]
[45,"    Less:  Merchandise/Finished Goods Inventory, End"]
[46,"Cost of Sales (to Item 16)"]
[]
["Schedule 3",null,null,"Schedule of Cost of Sales (Service)"]
[{"$nulls":16},"Amount under Special Rate",{"$nulls":7},"Amount under Regular Rate"]
[47,"Direct Charges - Salaries, Wages and Benefits"]
[48,"Direct Charges - Materials, Supplies, and Facilities"]
[49,"Direct Charges - Depreciation"]
[50,"Direct Charges - Rental"]
[51,"Direct Charges - Outside Services"]
[52,"Direct Charges - Others"]
[53,"Total Cost of Services (Sum of Items 47 to 52) (to Item 16)"]
[]
["Schedule 4",null,null,"Schedule of Non-Operating and Taxable Other Income "]
[{"$nulls":8},"                                       Special Rate",{"$nulls":14},"              Regular Rate"]
[null,"Nature of Income ",{"$nulls":6}," Creditable Tax Withheld ",{"$nulls":6},"         Taxable Amount",{"$nulls":6},"           Creditable Tax Withheld ",{"$nulls":4},"Taxable Amount"]
[54]
[55]
[56]
[57]
[58]
[59]
[60,"Total Non- Operating and Taxable "]
[null,"   Other Income (to Item 18)"]
[]
["Schedule 5A",null,null,"Computation of Net Operating Loss Carry Over (NOLCO) "]
[]
[61,"Gross Income"]
[62,null,"Less: Total Deductions exclusive of NOLCO & Deductions under Special Laws"]
[63,"Net Operating Loss Carry Over (to Schedule 5B)"]
[]
["Schedule 5B",null,null,"Computation of Available Net Operating Loss Carry Over (NOLCO)        (Attach additional sheet, if necessary)"]
[null,"Net Operating Loss",{"$nulls":7},"Net Operating Loss Carry Over",{"$nulls":17},"Net Operating"]
[null,"Year",null,"Amount",{"$nulls":5},"Applied",{"$nulls":6},"Applied",{"$nulls":6},"Expired",{"$nulls":3},"Loss"]
[null,"Incurred",{"$nulls":7},"Previous Year",{"$nulls":6},"Current Year",{"$nulls":10},"(Unapplied)"]
[64]
[65]
[66]
[67]
[68,"Total (To Item 112)"]
[]
["Section B",null,null,"Computation of Minimum Corporate Income Tax (MCIT) of Current Year",{"$nulls":31},"."]
[]
[69,"Total Gross Income for MCIT purposes"]
[70,"Tax Rate"]
[71,"Minimum Corporate Income Tax (to Item 25)"]
[]
["Section C",null,null,"Computation of Excess Minimum Corporate Income Tax (MCIT) of Previous Year"]
[{"$nulls":3}," Normal Income Tax",{"$nulls":4},"            MCIT",{"$nulls":5},"Excess of MCIT over ",{"$nulls":5},"Excess MCIT applied",{"$nulls":3},"Balance MCIT",{"$nulls":4},"Expired Portion"]
[null,"     Year",null,"     as adjusted",{"$nulls":10},"Normal Income Tax",{"$nulls":6},"   this Year",null,null,"still allowable",{"$nulls":4},"of Excess MCIT"]
[{"$nulls":14},"     as adjusted",{"$nulls":9},"as Tax Credit"]
[72]
[73]
[74]
[75]
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[{"$nulls":24},"BIR FORM 1702 (ENCS) - PAGE 3"]
["Section D",null,null,"Deductions"]
[{"$nulls":14},"EXEMPT",{"$nulls":5},"TAXABLE"]
[null,"Nature of Expense / Deduction",{"$nulls":19},"Special Rate",{"$nulls":7},"Regular Rate"]
[76,"Salaries and Allowances"]
[77,"Fringe Benefits"]
[78,"Rental"]
[79,"Professional Fees"]
[80,"Director's Fees"]
[81,"Management and Consultancy Fee"]
[82,"Security Services"]
[83,"Janitorial and Messengerial Services"]
[84,"Tolling Fees"]
[85,"Other Outside Services"]
[86,"Advertising"]
[87,"Commissions"]
[88,"Repairs and Maintenance-Labor"]
[89,"Repairs and Maintenance-Materials/Supplies"]
[90,"Research and Development"]
[91,"Office Supplies"]
[92,"Royalties"]
[93,"Interest"]
[94,"SSS, GSIS, Philhealth, HDMF and Other Contributions"]
[95,"Insurance"]
[96,"Representation and Entertainment"]
[97,"Transportation and Travel"]
[98,"Fuel and Oil"]
[99,"Communication, Light and Water"]
["100","Taxes and Licenses"]
["101","Losses"]
["102","Bad Debts"]
["103","Depreciation"]
["104","Amortization of Intangibles"]
["105","Depletion"]
["106","Charitable Contributions"]
["107","Amortization of Pension Trust Contribution"]
["108","Miscellaneous"]
["109","Others  : "]
["110"]
["111","Total Expenses (Sum of Items 76 to 110)"]
["112","Allowance of NOLCO (From Schedule 5B)"]
["113","Total (Sum of Items 111& 112)"]
[null,"(to Item 20A, B & C)"]
["Section E",null,null,"Reconciliation of Net Income Per Books Against Taxable Income      (Attach additional sheets if necessary)"]
[{"$nulls":19},"            Special Rate",{"$nulls":5},"             Regular Rate"]
["114","Net Income/(Loss)per books……………………………………….."]
["115","       Add: Non-deductible Expenses/Taxable Other Income"]
[]
[]
[]
["116","Total (Sum of Items 114 & 115)……………………………………"]
["117","       Less: Non-taxable Income and Income subjected to Final Tax"]
[]
[]
[]
["118","                 Special Deductions:"]
[]
[]
[]
[]
["119","       Total (Sum of Items 117 & 118)……………………………"]
["120","Net Taxable Income/(Net Loss) (Item 116 less Item 119)"]
[]
[]
["      We declare, under the penalties of perjury, that this return has been made in good faith, verified by us, and to the best of our knowledge and belief,"]
["  is true and correct,  pursuant to the provisions of the  National  Internal  Revenue  Code,  as amended,  and the regulations issued under authority "]
["  thereof."]
[null,121,{"$nulls":18},"122"]
[null,null,"President/Vice President/Principal Officer/Accredited Tax Agent/",{"$nulls":18},"Treasurer/Asst. Treasurer"]
[null,null,"(Signature Over Printed Name)",{"$nulls":18},"(Signature over Printed Name)"]
[]
[]
[null,null,"Title/Position of Signatory",{"$nulls":8},"TIN of Signatory",{"$nulls":9},"Title/Position of Signatory"]
[]
[null,"  Tax Agent Acc. No./Atty's Roll No. (if applicable)",{"$nulls":9},"    Date of Issuance",{"$nulls":5},"Date of Expiry",{"$nulls":4},"TIN of Signatory"]
[{"$nulls":21},"        Date Issued"]
["Community Tax Certificate Number",{"$nulls":11},"Place of Issue",{"$nulls":7},"MM",null,"     DD        YYYY",{"$nulls":4},"Amount"]
["123",{"$nulls":9},"124",{"$nulls":8},"125",{"$nulls":4},"  126"]
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[{"$nulls":24},"BIR FORM 1702 (ENCS) - PAGE 4"]
["ATC","  Description",{"$nulls":5},"  Tax Rate",null,null,"Tax Base",{"$nulls":5},"ATC",null,"  Description",{"$nulls":4},"  Tax Rate",null,"Tax Base"]
[null,"DOMESTIC"]
[null,"CORPORATION"]
["IC 010","1. In General",{"$nulls":7}," ",{"$nulls":6},"IC 020",null,"6. Taxable Partnership"]
[null,"a.   January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"a.    January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null," On Taxable "]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Income from "]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null," All Sources"]
[]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":5},"IC 055",null,"b. Minimum Corporate Income Tax",{"$nulls":4},{"v":0.02,"d":"2%"},null,"On Gross Income","On Gross Income"]
["IC 030","2. Proprietary   Educational  Institutions   ",{"$nulls":5},{"v":0.1,"d":"10%"},null,null,"On Taxable Income from All sources",{"$nulls":7},"7.  Exempt Corporation"]
[{"$nulls":16},"IC 011",null," a.  On Exempt Activities",{"$nulls":4},{"v":0,"d":"0%"}]
[null,"a. Proprietary Educational Institution whose ",{"$nulls":14},"IC 010",null," b.  On Taxable Activities",{"$nulls":4},"*same rate ",null,"On Taxable Income from all sources"]
[null,"   gross income from unrelated trade,business ",{"$nulls":21},"as in 1a"]
[null,"   or other activity exceeds fifty percent (50%) of",{"$nulls":14},"IC 021",null,"8. General Professional Partnership",{"$nulls":4},"exempt"]
[null,"   the total gross income from all sources. ",{"$nulls":16},"9. Corporation covered by Special Law*"]
[null,"     January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"RESIDENT FOREIGN"]
[null,"     November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":7},"CORPORATION"]
[null,"     January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources",{"$nulls":5},"IC 070",null,"1. In General "]
[{"$nulls":18},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable "]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Income from  within the  Philippines"]
["IC 031","3. Non Stock-Non Profit Hospitals",{"$nulls":5},{"v":0.1,"d":"10%"},null,null,"On Taxable Income from All sources",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null," "]
[{"$nulls":16},"IC 055",null,"b.  Minimum Corporate Income Tax",{"$nulls":4},{"v":0.02,"d":"2%"},null,"On Gross Income"]
[null,"a. Non Stock-Non Profit Hospitals whose ",{"$nulls":14},"IC 080",null,"2. International Carriers",{"$nulls":4},"2.5%",null,"Gross Philippine Billing"]
[null,"   gross income from unrelated trade,business ",{"$nulls":14},"IC 101",null,"3. Regional Operating Headquarters*",{"$nulls":4},{"v":0.1,"d":"10%"},null,"On taxable Income"]
[null,"   or other activity exceeds fifty percent (50%) of",{"$nulls":16},"4. Corporation covered by Special Law*"]
[null,"   the total gross income from all sources. ",{"$nulls":14},"IC 190",null,"5. Offshore Banking",{"$nulls":4},{"v":0.1,"d":"10%"},null,"On Gross Taxable Income on"]
[null,"     January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"Units (OBU's)",{"$nulls":6},"  Foreign Currency Transaction"]
[null,"     November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":14},"  not subjected to Final Tax"]
[null,"     January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources"]
[{"$nulls":18},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable Income"]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Other Than Foreign"]
["IC 040","4. GOCC, Agencies  & Instrumentalities",{"$nulls":8},"On Taxable ",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null,"  Currency Transaction"]
[null,"a.   January 1 - October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},null,null,"  Income from "]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"  All sources"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},{"$nulls":10},"6. Foreign Currency",{"$nulls":4},"10%",null,"On Gross Taxable Income on"]
[{"$nulls":18},"Deposit Units (FCDU's)",{"$nulls":6},"  Foreign Currency Transaction"]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"On Gross Income",{"$nulls":5},"IC 191",{"$nulls":8},"  not subjected to Final Tax"]
["IC 041","5. National Gov't & LGU's"]
[null,"a.    January 1 - October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},null,null,"On Taxable ",{"$nulls":7},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable Income"]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"  Income from",{"$nulls":7},"       November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Other Than Foreign"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  Proprietary activities",{"$nulls":7},"       January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null,"  Currency Transaction"]
[]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"On Gross Income"]
[]
[]
["*  PLEASE REFER TO REVENUE DISTRICT OFFICES"]
[]
[]
["BIR Form No. 1702 - Annual Income Tax Return (For Corporations and Partnerships)"]
["GUIDELINES   AND INSTRUCTIONS"]