1.
Gelantaga-an E. 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. [Internet]. 2025 May 28 [cited 2026 Aug. 25];2(5):814-31. Available from: https://risejournals.org/index.php/imjrise/article/view/1177