Individuals NOT qualified for substituted filing and MUST file BIR Form no. 1700
{"Image DocumentName": "Individuals NOT qualified for substituted filing and MUST file BIR Form no. 1700", "Image ImageDescription": "NOTE: In case of married individuals who are still required. to file returns, only ONE RETURN FOR THE. TAXABLE YEAR SHALL BE FILED by. either of the spouses to cover income of both. It. shall be SIGNED BY BOTH HUSBAND AND WIFE unless physically impossible to do so, in which case, signature of one of the spouses would. be sufficient.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}