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Form 1041me income tax return... Clear FormPrint Form2019FORM 1041ME INCOME TAX RETURN99FOR RESIDENT AND NONRESIDENT ESTATES AND TRUSTS For calendar year 2019 or tax year beginning in 2019*1909100*Tax period2019(mm dd yyyy)toAmended

K 120 corporation income tax r... K-120 150018 KANSAS CORPORATION INCOME TAX Rev. 7-18 DO NOT STAPLE 2 0 1 8 ending For the taxable year beginning Name B. KANSAS Corporation Apportionment Schedule FOR USE BY CORPORATIONS APPORTIONING INCOME Corporations using the combined income method must use Schedule K-121 Name as shown on Form K-120 PART VI - APPORTIONMENT FORMULA A. Business Activity Code NAICS Number and Street of Principal Office C. Date Business Began in KS mm/dd/yyyy Employer s Identification Numbers EINs Enter both if applicable EIN this entity FILING INFORMATION City State Zip Code EIN Federal Consolidated Parent A. Method Used to Determine Income of Corporation in Kansas 2. Activity wholly within Kansas - Consolidated F* State of Commercial Domicile 3. Single entity apportionment method K-120AS 4. Combined income method - Single corporation filing Sch* K-121 7. Common carrier mileage Enclose mileage apportionment schedule 8. Alternative or separate accounting Enclose letter of authorization schedule G* Type of Federal Return Filed 1. Separate 6. Qualified elective two-factor K-120AS Year qualified 2. Consolidated Reason for amending your 2018 Kansas return Amended affects Kansas only NOTE This form cannot be used for tax years prior to 2018. Adjustment by the IRS 1. Federal taxable income. 2. Total state and municipal interest. 3. Taxes on or measured by income or fees or payments in lieu of income taxes Part IV line 2. IT M B 4. Federal net operating loss deduction. 5. Other additions to federal taxable income Schedule required. 6. Total additions to federal taxable income add lines 2 3 4 and 5. S E I P 7. Interest on U*S* government obligations Part V line 2. 8. IRC Section 78 and 80 of foreign dividends schedule required. DO O C PH 9. Other subtractions from federal taxable income schedule required OT J* If any taxpayer information has changed since the last return was filed please mark this box. H. Mark this box if you have submitted a Kansas Form K-120EL AMENDED 2018 Kansas return* T N I. Enter your original federal due date if other than the 15th day of the 4th month after the end of the tax year. SU E* State and Month/Year of Incorporation mm/yyyy R 10. Total subtractions from federal taxable income add lines 7 8 and 9. F H 11. Net income before apportionment add line 1 to line 6 then subtract line 10. 12. Nonbusiness income -- Total company schedule required. 13. Apportionable business income subtract line 12 from line 11. 14. Average percent to Kansas Part VI lines A B C and E if 100 enter 100. 0000. FT 15. Amount to Kansas multiply line 13 by line 14. 17. Kansas expensing recapture see instructions for Schedule K-120EX and enclose applicable schedules. 19. Kansas net income before NOL deduction add lines 15 16 and 17 then subtract line 18. 20. Kansas net operating loss deduction schedule required. Amended federal tax return 21. Combined report Schedule K-121 or alternative/separate accounting income separate schedule. 22. Kansas taxable income subtract line 20 from line 19 or enter line 21 as applicable. MIT 23. Normal tax 4 of line 22.

2020 form or 41 oregon fiducia... Clear form2020 Form OR41Office use only Date received00472001010000Oregon Department of RevenuePage 1 of 4, 150101041 (Rev. 073020, ver. 01)Oregon Fiduciary Income Tax ReturnPayment Penalty dateSubmit

2020 form 1041 qft us income t... Form1041QFTDepartment of the Treasury Internal Revenue Service12020Go to www.irs.gov/Form1041QFT for the latest information.For calendar year 2020 or short year beginningPart IOMB No. 15451593U.S.

Georgia form 500 ez individual... PLEASE, USE THE BLUE PRINT BUTTON TO PRINT THIS FORM. THANK YOU.PRINTSGeorgia Form 600(Rev. 06/20/19)HELPCLEARPage 1Corporation Tax Return Georgia Department of Revenue (Approved web version)2019Income

About form 1120 pol us income... For the latest information about developments related to Form 1120-POL such as legislation enacted after it was published go to What s New 21 tax rate. P. L. 115-97 replaced the graduated corporate tax structure with a flat 21 corporate tax rate effective for tax years beginning after 2017. Phone Help If you have questions and/or need help completing Form 1120-POL please call 877-829-5500. Section 951A is effective for tax years of foreign corporations beginning after 2017 and to tax years of U.S. shareholders in which or with which such tax years of foreign Shareholder Calculation of Global Intangible Low-Taxed Income GILTI to figure the domestic corporation s GILTI and attach it to Form 1120-POL. See section 951A for more information. Form 8994 Employer Credit for Paid Family and Medical Leave. Form 8994 can be filed with Form 1120-POL. This is a new general business credit explained in P. L. 115-97 section 13403. Complete every applicable entry space on Form 1120-POL. Do not write See attached instead of completing the entry spaces. Cat. No. 11523K Form 1120-POL 2018 Page 2 Section references are to the Internal Revenue Code unless otherwise noted. Future developments. File Form 1120-POL with the Ogden UT 84201 office or agency is located in a foreign country or a U.S. possession the address for mailing their return should be P. This toll-free telephone service is available Monday through Friday. Who Must File tax exempt must file Form 1120-POL if it has any political organization taxable income. 2018 and ending. Employer identification number Name of organization Check if OMB No* 1545-0123 Final return Number street and room or suite no. If a P. O. box see instructions. Name change Address change Deductions Income Amended return Tax a b Dividends attach statement. Other income and nonexempt function expenditures see instructions. Total income. Add lines 1 through 7. Salaries and wages. Repairs and maintenance. Rents. Taxes and licenses. Depreciation attach Form 4562. Other deductions attach statement. Total deductions. Add lines 9 through 15. Taxable income before specific deduction of 100. See instructions. Section 501 c organizations show Amount of net investment income. Aggregate amount expended for an exempt function attach statement. Specific deduction of 100 not allowed for newsletter funds defined under section 527 g. Income tax. See instructions Tax credits. Attach the applicable credit forms. See instructions Total tax. Subtract line 21 from line 20. Payments a Tax deposited with Form 7004. 23a b Credit for tax paid on undistributed capital gains attach Form 2439 23b c Credit for federal tax on fuels attach Form 4136. 23c d Total payments. Add lines 23a through 23c. Tax due. Subtract line 23d from line 22. See instructions for depository method of payment. Overpayment. Subtract line 22 from line 23d Additional Information 5a c 17c 23d At any time during the 2018 calendar year did the organization have an interest in or a signature or other authority over a financial account such as a bank account securities account or other financial account in a foreign country See instructions.

2020 form 1120 pc us property... FormU.S. Property and Casualty Insurance Company Income Tax Return1120PCFor calendar year 2020, or tax year beginningDepartment of the Treasury Internal Revenue Service ACheck if:1Consolidated return (attach

2020 form 1120 c us income tax... 1120CDepartment of the Treasury Internal Revenue ServiceA Check if: (1) Consolidated return (attach Form 851) (2) Schedule M3 (Form 1120) attached (3) Form 1120 filed in previous tax yearDeductions

1706 formpdffillercom M. Others specify Tax Declaration No. TCT/OCT/CCT No. Others Is the property being sold your principal residence For Individual sellers only Do you intend to construct or acquire a new principal residence within 18 months from the date of disposition/sale Does the selling price cover more than one property Description of Transaction Mark one box only Cash Sale Installment Sale Exempt Foreclosure Sale 20 Are you availing of tax relief under an International Tax Treaty or Special Law If yes specify For Installment Sale 22 Selling Price 23 Cost and Expenses 24 Mortgage Assumed 25 Total Payments Collection During the Initial Year If Exempt or others specify 26 Amount of Periodic Payment Collection 27 No. of Installments in the Contract 29 Fair Market Value FMV - Valuation at the time of Contract FMV of Land per latest Tax Declaration 29A 29B FMV of Improvements per latest Determination of Taxable Base 28 Date of Installment 29C FMV of Land as determined by BIR Commissioner zonal value 29D determined by BIR Commissioner BIR Rules 30A Gross Selling Price 30B 30C 30D Bid Price For Foreclosure Sale Taxable Installment Collected Improvement Sum of 29A 29B/29C 29D/29A 29D/29B 29C whichever is higher 30E 30F On the Unutilized Portion of Sales Proceeds in case nos. 17 18 are applicable see Schedule 1 at the back COMPUTATION C o m p u t a t i o n o f T a x Taxable Base Item 30A or 30C whichever is higher for cash sale or item 30B or item 30D or Item 30E or Item 30F whichever is applicable 6 Tax Due Less Tax Paid in Return Previously Filed if this is an Amended Return Tax Payable/ Overpayment Add Penalties Surcharge 35A Interest 35B Compromise 35C 35D Total Amount Payable/ Overpayment Sum of Items 34 35D If Overpayment mark one box only To be Refunded To be Issued a Tax Credit Certificate I declare under the penalties of perjury that this return has been made in good faith verified by me and to the best of my 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. Taxpayer/Authorized Agent Signature over Printed Name D e t a i l s of P a y m e n t Drawee Bank/ Date Particulars Agency Number MM DD YYYY 39 Cash/Bank Debit Memo 40A 40B 40C 40 Check 41 Tax Debit Memo 42 Others 42A Title/Position of Signatory Amount 40D 41A 41B 41C 42B 42C 42D Machine Validation/Revenue Official Receipt Details If not filed with the bank Stamp of Receiving Office and Date of Receipt Schedule 1 BIR FORM 1706 - CAPITAL GAINS TAX RETURN Guidelines and Instructions Who shall file This return shall be filed in triplicate copies by all persons natural or juridical whether resident or non-resident including Estates and Trusts who sell exchange or dispose of a real property located in the Philippines classified as capital asset as defined under Sec. 39 A 1 of RA No. 8424. To be filled up by the BIR DLN BIR Form No. Capital Gains Tax Return Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas Jul y 1999 ENCS For Onerous Transfer of Real Property Classified as Capital Asset both Taxable and Exempt Fill in all applicable spaces. Mark all appropriate boxes with an X. 1 Date of Transaction MM/DD/YYYY Part I 5 TIN Seller Seller s Name et al Amended Return Yes No 3 No. of Sheets Attached ATC II 420 IC420 Background Information 6 RDO 7 TIN Code Buyer 10 Buyer s Name et al Individual Corporation 8 RDO Seller s Registered Address 12 Buyer s Registered Address Seller s Residence Address For Individual 14 Location of Property Classification of Property Residential Commercial Condominium Residential Agricultural Industrial Condominium Commercial Brief Description of the Property Area sold sq. m. Others specify Tax Declaration No. TCT/OCT/CCT No. Others Is the property being sold your principal residence For Individual sellers only Do you intend to construct or acquire a new principal residence within 18 months from the date of disposition/sale Does the selling price cover more than one property Description of Transaction Mark one box only Cash Sale Installment Sale Exempt Foreclosure Sale 20 Are you availing of tax relief under an International Tax Treaty or Special Law If yes specify For Installment Sale 22 Selling Price 23 Cost and Expenses 24 Mortgage Assumed 25 Total Payments Collection During the Initial Year If Exempt or others specify 26 Amount of Periodic Payment Collection 27 No. of Installments in the Contract 29 Fair Market Value FMV - Valuation at the time of Contract FMV of Land per latest Tax Declaration 29A 29B FMV of Improvements per latest Determination of Taxable Base 28 Date of Installment 29C FMV of Land as determined by BIR Commissioner zonal value 29D determined by BIR Commissioner BIR Rules 30A Gross Selling Price 30B 30C 30D Bid Price For Foreclosure Sale Taxable Installment Collected Improvement Sum of 29A 29B/29C 29D/29A 29D/29B 29C whichever is higher 30E 30F On the Unutilized Portion of Sales Proceeds in case nos.

Bir form 1801 00 Judicial Expenses of the Testamentary or Intestate Proceedings/Administration Expenses Claims against the Estate Unpaid Mortgages Property Previously Taxed Vanishing Deduction Transfers for Public Use ESTATE TAX TABLE If the Net Estate is Over 200 000 But Not Over The Tax Shall Be Exempt 15 000 Plus Of the Excess Over 5 000 000 10 000 000 and over BIR FORM NO. 1801 - ESTATE TAX RETURN Guidelines and Instructions 465 000 Who Shall File This return shall be filed in triplicate by 1. To be filled up by the BIR DLN Estate Tax Return Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas BIR Form No. July 2003 ENCS Fill in all applicable spaces. Upon filing this return the estate tax due shall be paid to the Authorized Agent Bank AAB where the return is filed. In places where there are no AABs payment shall be made directly to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer who shall issue Revenue Official Receipt BIR Form No. 2524 therefor. In case a false or fraudulent return is willfully made. Interest at the rate of twenty percent 20 per annum or such higher rate as may be prescribed by rules and regulations on any unpaid amount of tax from the date prescribed for the payment until the amount is fully paid. Compromise penalty. Attachments Certified true copy of the DEATH CERTIFICATE NOTICE OF DEATH duly received by the BIR if gross taxable estate exceeds P20 000 for deaths occurring on or after Jan. 1 1998 or if the gross taxable estate exceeds P3 000 for deaths occurring prior to Jan. 1 all properties of the Estate the court approving the same if applicable Title/s of real property/ies front and back pages if applicable time of death if applicable Certificate of No Improvement issued by the Assessor s Office where declared properties have no declared improvement and the surviving spouse if applicable Photo copy of Certificate of Registration of vehicles and other proofs showing the correct value of the same if applicable 10. Proof of valuation of shares of stocks at the time of death if applicable For listed stocks - newspapers clippings/certification from the STOCK EXCHANGE corporation with computation of book value per share 11. Payment in the notice of assessment. A surcharge of fifty percent 50 of the tax or of the deficiency tax in case any payment has been made on the basis of such return before the discovery of the falsity or fraud for each of the following violations Willful neglect to file the return within the period prescribed by the Code or by rules and regulations or b. In case a false or fraudulent return is willfully made. Interest at the rate of twenty percent 20 per annum or such higher rate as may be prescribed by rules and regulations on any unpaid amount of tax from the date prescribed for the payment until the amount is fully paid. Compromise penalty. Attachments Certified true copy of the DEATH CERTIFICATE NOTICE OF DEATH duly received by the BIR if gross taxable estate exceeds P20 000 for deaths occurring on or after Jan. 1 1998 or if the gross taxable estate exceeds P3 000 for deaths occurring prior to Jan. 1 all properties of the Estate the court approving the same if applicable Title/s of real property/ies front and back pages if applicable time of death if applicable Certificate of No Improvement issued by the Assessor s Office where declared properties have no declared improvement and the surviving spouse if applicable Photo copy of Certificate of Registration of vehicles and other proofs showing the correct value of the same if applicable 10. This requirement should be dispensed with if the estate is not claiming any deduction. If there is an allegation of absence of property outside the Philippines a certification to this effect should be secured from the nearest Philippine Consular Office. A surcharge of twenty five percent 25 for each of the following violations a. Failure to file any return and pay the amount of tax or installment due on or before the due date Unless otherwise authorized by the Commissioner filing a return with a person or office other than those with whom it is required to be filed c. Failure to pay the full or part of the amount of tax shown on the return or the full amount of tax due for which no return is required to be filed on or before the due date d. payment in the notice of assessment. A surcharge of fifty percent 50 of the tax or of the deficiency tax in case any payment has been made on the basis of such return before the discovery of the falsity or fraud for each of the following violations Willful neglect to file the return within the period prescribed by the Code or by rules and regulations or b. For Non-resident alien it shall include the property situated in the Philippines. As an additional information properties located outside the Philippines if any of a non-resident alien decedent although not taxable shall still be presented in the return under the Schedule Section for information purposes and for purposes of computing the correct amount of allowable deductions. This requirement should be dispensed with if the estate is not claiming any deduction. If there is an allegation of absence of property outside the Philippines a certification to this effect should be secured from the nearest Philippine Consular Office. A surcharge of twenty five percent 25 for each of the following violations a. Failure to file any return and pay the amount of tax or installment due on or before the due date Unless otherwise authorized by the Commissioner filing a return with a person or office other than those with whom it is required to be filed c. Failure to pay the full or part of the amount of tax shown on the return or the full amount of tax due for which no return is required to be filed on or before the due date d. The executor or administrator or any of the legal heirs of the decedent whether resident or non-resident of the Philippines under any of the following situations In all cases of transfers subject to estate tax Where though exempt from estate tax the gross value of the estate exceeds two hundred thousand P200 000 pesos or Regardless of the gross value of the estate where the said estate consists of registered or registrable property such as real property motor vehicle shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership thereof in the name of the transferee or If there is no executor or administrator appointed qualified and acting within the Philippines then any person in actual or constructive possession of any property of the decedent. When and Where to File death. In meritorious cases the Commissioner shall have authority to grant a reasonable extension not exceeding thirty 30 days for filing the return. A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner within thirty 30 days after the promulgation of such order. Revenue District Office having jurisdiction over the place of domicile of the decedent at the time of his death.

Bir form 1800 33 Check 33A 33B 33C 33D 34A 34 Tax Debit 34B 34C 35B 35C 35D Memo 35 Others 35A Machine Validation/Revenue Official Receipt Details If not filed with the bank Stamp of Receiving Office and Date of Receipt BIR Form 1800 ENCS - Page 2 Schedule A Description of Donated Personal Property Fair Market Value TOTAL Classification Area Location TCT/OCT/CCT / Tax Declaration No. for Untitled Real Property P DONOR S TAX TABLE A. Net Gift to a STRANGER is multiplied by 30 BIR FORM 1800 - DONOR S TAX RETURN Guidelines and Instructions Who Shall File This return shall be filed in triplicate by any person natural or juridical resident or non-resident who transfers or causes to transfer property by gift whether in trust or otherwise whether the gift is direct or indirect and whether the property is real or personal tangible or intangible. To be filled up by the BIR DLN BIR Form No. Donor s Tax Return Republika ng Pilipinas Kawanihan Kagawaran ng Rentas Internas Pananalapi July 1999 ENCS Fill in all applicable spaces. Mark all appropriate boxes with an X. 1 Date of Donation 2 Amended Return MM/DD/YYYY Yes No* of Sheets Attached ATC D N 0 1 0 No Part I Background Information 6 RDO 7 Telephone 5 TIN Code Number 8 Donor s Name For Individual Last Name First Name Middle Name/ For Non-Individual Registered Name 9 Registered Address 10 Residence 12 Relationship of Donee to 11 TIN Donee the Donor 13 Donee s Name For Individual Last Name First Name Middle Name/ For Non-Individual Registered Name 9A Zip 10A Zip 14 TIN Are you availing of tax relief under a Special Law/ International Tax Treaty Particulars 18 Personal Properties 19 Real Properties 17A If yes specify Computation of Tax Stranger Relative 18A 19B 20A From Schedule B 20 Total Gifts in this Return Sum of Items 18A 19A/18B 19B 21 Less Deductions 18B 19A 20B 21A 21B 21C 21D 21E 21F 21G 21H 21I 21K 21L 22 Total Net Gifts in this Return Item 20A less 21K/20B less 21L 22A 22B 23 Add Total Prior Net Gifts During the Calendar Year 23A 23B 24A 24B 25 Tax Due 25A 21J Total 25B Aggregate Tax Due Sum of Items 25A 25B 26 Less Tax Credits/Payments 25C 28A 26A Payments for Prior Gifts During the Calendar Year 28B 26B Foreign Donor s Tax Paid 28C 26C Tax Paid in Return Previously Filed if this is an Amended Return 26D Total Tax Credits/Payments Sum of Items 26A to 26C 27 Tax Payable/ Overpayment 28 Add Penalties Surcharge Interest Compromise 28D 29 Total Amount Payable/ Overpayment Sum of Items 27 28D In case of Overpayment Mark one box only To be Refunded To be issued a Tax Credit Certificate I declare under the penalties of perjury that this return has been made in good faith verified by me and to the best of my 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* Taxpayer/Authorized Agent Signature Over Printed Name Title/Position of Signatory D e t a i l s of P a y m e n t Date MM DD YYYY Drawee Bank/Agency Amount 32 Cash/Bank Debit Memo.

Bir form 2551m 2005 2019 To be filled up by the BIR DLN PSIC BIR Form No. Monthly Percentage Tax Return Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas 2551M September 2005 ENCS Fill in all applicable spaces. Mark all appropriate boxes with an X. For the Calendar Fiscal 3 For the month Year ended MM/YYYY Amended Return Part I Yes Background 5 Number of sheets attached No Information TIN Occupation Taxpayer s Name For Individual Last Name First Name Middle Name/ For Non-individual Registered Name 7 RDO Code 8 Line of Business/ 11 Registered Address 13 Are you availing of tax relief under Special Law or International Tax Treaty Telephone Number Zip Code If yes specify Computation of Tax Taxable Transaction/ Industry Classification ATC Taxable Amount Tax Rate Tax Due 14A 14B 14C 14D 14E 15A 15B 15C 15D 15E 16A 16B 16C 16D 16E 17A 17B 17C 17D 17E 18A 18B 18C 18D 18E 19 Total Tax Due Less Tax Credits/Payments 20A Creditable Percentage Tax Withheld Per BIR Form No. 2307 See Schedule 1 20B Tax Paid in Return Previously Filed if this is an Amended Return Total Tax Credits/Payments Sum of Items 20A 20B 22 Tax Payable Overpayment Item 19 less Item 21 Add Penalties Surcharge 23A 23B Interest Compromise 23C 23D 24 Total Amount Payable/ Overpayment Sum of Items 22 and 23D If overpayment mark one box only To be Refunded To be issued a Tax Credit Certificate I declare under the penalties of perjury that this return has been made in good faith verified by me and to the best of my 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. President/Vice President/Principal Officer/Accredited Tax Agent/ Authorized Representative/Taxpayer Signature Over Printed Name Title/Position of Signatory TIN of Signatory Tax Agent Acc. No./Atty s Roll No. if applicable Particulars Treasurer/Assistant Treasurer Date of Issuance Date of Expiry Details of Payment Drawee Bank/ Agency Number MM Date DD YYYY Amount 27B 27C 27D 28 Check 28A 28B 28C 28D 29 Tax Debit 29A 29B 29C 30B 30C 30D 27 Cash/Bank 27A Debit Memo Memo 30 Others 30A Machine Validation/Revenue Official Receipt Details If not filed with an Authorized Agent Bank Stamp of Receiving Office/AAB and Date of Receipt RO s Signature/ Bank Teller s Initial BIR FORM 2551M ENCS -PAGE 2 Tax Withheld Claimed as Tax Credit Schedule 1 Period Covered Name of Withholding Agent Income Payments Applied Total To Item 20A PT 010 Percentage Tax On ALPHANUMERIC TAX CODE ATC Persons exempt from VAT under Sec. 109v Sec. 116 PT 040 Domestic carriers and keepers of garages PT 041 PT 060 Franchises on gas and water utilities PT 070 annual gross receipts do not exceed P 10 M Tax on banks and non-bank financial intermediaries performing quasi banking functions 1 On interest commissions and discounts from lending activities as well as income from financial leasing on the basis of remaining maturities of instruments from which such receipts are derived PT 105 Maturity period is five 5 years or less PT 101 PT 102 2 On dividends and equity shares and net income of subsidiaries PT 103 3 PT 104 4 On royalties rentals of property real or personal profits from exchange and all other gross income On net trading gains within the taxable year on foreign currency debt securities derivatives and other financial instruments Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions as well as income from financial leasing on the basis of remaining maturities of instruments from which such receipts are derived PT 113 PT 114 PT 115 2 From all other items treated as gross income under the code PT 120 Life Insurance premium Agents of Foreign Insurance Companies PT 130 a Insurance Agents PT 132 b Owners of property obtaining insurance directly with foreign insurance companies BIR Form No. 2551M Percentage Tax Return Guidelines and Instructions Who Shall File This return shall be filed in triplicate by the following Persons whose gross annual sales and/or receipts do not exceed P1 500 000 and who are not VAT-registered persons.

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