GELANTAGA-AN, Evelyn. Benefits and Challenges Encountered by Business Taxpayers in Using the Bureau of Internal Revenue Electronic Filing and Payment System (BIR e-FPS). International Multidisciplinary Journal of Research for Innovation, Sustainability, and Excellence (IMJRISE), [S. l.], v. 2, n. 5, p. 814–831, 2025. DOI: 10.5281/zenodo.15530958. Disponível em: https://risejournals.org/index.php/imjrise/article/view/1177. Acesso em: 25 aug. 2026.