[ BIR REVENUE MEMORANDUM CIRCULAR NO. 26-2013, March 08, 2013 ]
PRIMER ON BIR FORM NO. 1701 (ANNUAL INCOME TAX RETURN FOR SELF-EMPLOYED INDIVIDUALS, ESTATES AND TRUSTS – INCLUDING THOSE WITH BOTH BUSINESS AND COMPENSATION INCOME) AND BIR FORM NO. 1702 (ANNUAL INCOME TAX RETURN FOR CORPORATION, PARTNERSHIP AND OTHER INDIVIDUAL TAXPAYER) NOVEMBER 2011 ENCS
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