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E-filing has been made mandatory for all corporate taxpayers. They can file their income tax and Fringe Benefit Tax (FBT) returns combined in Form No.1. For other taxpayers e-filing is optional. They may e-file their return in Form No.2, Form No.2F, and Form No.3. Those who have filed their income tax returns in any of the above forms, or any other form, may e-file their FBT return in Form No.3B. |
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