Income Tax Return amounts LIFTED from Certified FS and BOA

According to Sec 232 of National Internal Revenue Code, the numbers, figures or amounts in your Income Tax Returns (ITR) and Annual Information Form (AIF) are copied from or lifted from your Certified Financial Statements like Balance Sheets, Profit and Loss Statements or Income Statements, and related schedules. 

In your Statement of Management Responsibility (SMR) for BIR, the Management (you, the Taxpayer) affirms that what you inscribed or entered as entries in your Books Of Accounts which are the basis or foundation of your Financial Statements which later you copied, transferred or lifted to Tax Returns are True, Correct and Complete.

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