Filing tips for 2023/24 Profits Tax Return [BIR51, BIR52 & BIR54]

Dos

• Download the supplementary forms (S1 to S18 and S20) and/or other forms (IR1478, IR1481 and IR1482), if applicable, and complete the required form electronically using the latest version of Adobe Acrobat Reader

• Make sure the return, supplementary forms and/or other forms are of the same year of assessment

• If you are required to submit any supplementary forms and/or other forms and you do not choose to submit Profits Tax Return through electronic filing or semi-electronic filing, you have to print and sign a paper Control List for Supplementary Form and Other Form (IR1477) (containing details of XML files uploaded and QR code) generated by the eTAX services for submission together with the Profits Tax Return

• Save the completed supplementary forms and/or other forms for your own record

• Remember to tick the appropriate box at Part 13 (BIR51), Part 12 (BIR52) or Part 9 (BIR54)

• Delete all inappropriate capacities or fill in the capacity at Part 13 (BIR51), Part 12 (BIR52) or Part 9 (BIR54) before signing the return

Don'ts

• Don't print blank supplementary forms and/or other forms for completion

• Don't hand-write on the Control List except the following items in Section 2 (Declaration and Signature) of the Control List:

  • a tick in appropriate box of declaration

  • full name of service provider being engaged, if applicable

  • name and designation of the person signing the Control list

  • signature and date of signing

• Don't amend any data in the XML file of supplementary forms and/or other forms for submission

• Don't tick the boxes at Part 9 (BIR51 and BIR52) if no supplementary forms are submitted

• Don't leave more than one capacity at Part 13 (BIR51) not deleted before signing the return