[1]
E. Gelantaga-an, “Benefits and Challenges Encountered by Business Taxpayers in Using the Bureau of Internal Revenue Electronic Filing and Payment System (BIR e-FPS)”, Int. Multidiscip. J. Res. Innov. Sustain. Excell. , vol. 2, no. 5, pp. 814–831, May 2025, doi: 10.5281/zenodo.15530958.