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      <image:caption>The downloadable form for Landlord Registration with the Board of Inland Revenue (BIR) is now available. The deadline for registration is 30 May 2026. Individuals who fail to file the Landlord Business Surcharge are fined $1,000 for every six (6) months the return is late. Limited Liability Companies are fined $2,500 for every six (6) months of non-filing. TAP THE IMAGE TO ACCESS FURTHER INFORMATION, INCLUDING THE FORM.</image:caption>
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