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  Home >  Tax Information - Individuals/Businesses  >  Tax Representatives' Corner > Specimen of 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54] and Paper Notice to File Profits Tax Return

Specimen of 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54] and Paper Notice to File Profits Tax Return

The specimen of the paper Profits Tax Returns (BIR51, BIR52 and BIR54), Notes and Instructions and the specimen of Paper Notices to File Profits Tax Returns (IRC1952 and IRC1953) that will be used from 1 April 2026 onwards are available for download hereunder for reference only.  No attempt should be made to use a printed copy of the specimen form for filing purpose.  New version of the supplementary forms to profits tax returns will be uploaded to the website of the Department on 1 April 2026.

Profits Tax Returns 

  1. Profits Tax Return - Corporations (BIR51)
  2. Profits Tax Return - Persons Other Than Corporations (BIR52)
  3. Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)

 

Notes and Instructions 

  1. Profits Tax Return - Corporations (BIR51)
  2. Profits Tax Return - Persons Other Than Corporations (BIR52)
  3. Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)

 

Notices to File Profits Tax Returns 

  1. Notice to file Profits Tax Return - Corporations (IRC1952)
  2. Notice to file Profits Tax Return - Persons Other Than Corporations (IRC1953)

 

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