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BIR Form 1701Q - Quarterly Income Tax Return GUIDELINES AND INSTRUCTIONS Who Shall File When and Where to Pay This return shall be filed in triplicate by the following individuals regardless of amount of gross income A resident citizen engaged in trade business or practice of profession within and without the Philippines. 45B 45C 45A 45 Check 46 Tax Debit 46A 46B Memo. 47A 47 Others 47B 47C Machine...
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