the availability of the information materials on filing and payment of tax returns and the step-by- step guide in filing BIR Form Nos. 1701, 1701A and 1702-RT in the BIR website (https://www.bir.gov.ph) under the Downloadables Section or thru the following URL and QR Code:
a. Taxpayer's Guide - Filing and Payment of Tax Returns Made Easy
Cmo 39 2015 Guidelines On The Pilot Implementation of The Electronic Application and Issuance of Preferential and Non Preferential Certificate of Origin e CO