Polarization is one of the essential properties of light. Thereby, its manipulation is important for numerous applications. When employing a resonance in a mirror-symmetry system to manipulate polarization, non-zero residual light in the excited polarization channel leads to the shrink in the scope of the polarization manipulation, and a perfect polarization conversion cannot occur. In this work we show that the concept of coherent perfect absorption can be applied to perfect polarization conversion for circular polarization states. We find that the only requirement to achieve a perfect polarization conversion is that the working frequency is the resonant one. More importantly, the range of the output polarization states can be efficiently enlarged, and can span the entire Poincare sphere by combining the momentum dependent radiative coupling rate driven by the bound states in the continuum (BIC) and the phase delay. When applied to realistic design, we adopt a guided mode resonance driven from the symmetry protected BICs in a dielectric photonic crystal slab. Numerical results are in good agreements with our theoretical predictions. We believe this work can deliver important benefits for a variety of applications based on the efficiently light polarization control and management.