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Specimen of 2024/25 Paper Profits Tax Return [BIR51, BIR52 & BIR54]

To facilitate early preparation of filing of Profits Tax Return by taxpayers and tax representatives, the specimen of the paper Profits Tax Returns (BIR51, BIR52 and BIR54) and Notes and Instructions that will be used from 1 April 2025 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 2025.

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)