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Procedure For Percentage Tax

This document provides information on filing quarterly and monthly percentage tax returns in the Philippines. It outlines the required tax forms, documentary requirements, filing procedures, and deadlines for submitting either a quarterly or monthly percentage tax return. Quarterly returns are due no later than the 20th day following the end of each quarter, while monthly deadlines vary from the 21st to 25th day of the month depending on the taxpayer's group classification. Both return types require submitting three copies of the appropriate form along with supporting documents.

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Rob Closas
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23 views3 pages

Procedure For Percentage Tax

This document provides information on filing quarterly and monthly percentage tax returns in the Philippines. It outlines the required tax forms, documentary requirements, filing procedures, and deadlines for submitting either a quarterly or monthly percentage tax return. Quarterly returns are due no later than the 20th day following the end of each quarter, while monthly deadlines vary from the 21st to 25th day of the month depending on the taxpayer's group classification. Both return types require submitting three copies of the appropriate form along with supporting documents.

Uploaded by

Rob Closas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Quarterly Percentage Tax

Tax Form
BIR Form 2551 Q - Quarterly Percentage Tax Return
Documentary Requirements
1. Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if
applicable
2. Duly approved Tax Debit Memo, if applicable
3. Copy of Certificate of Registration issued by Cooperative Development Authority for
cooperatives and from the National Electrification Administration for electric
cooperatives
4. Previously filed return and proof of payment, for amended return
Procedures
1. Fill-up BIR Form 2551 Q in triplicate copies.
2. If there is payment:
3. If there is no payment:

Proceed to the Revenue District Office where taxpayer is required to


register and present the duly accomplished BIR Form 2551Q,
together with the required attachments.

Receive taxpayer's copy of the duly stamped and validated form from
the RDO representative.

Note: "No payment" returns filed late shall be imposed the necessary penalties by the
RDO, which shall be paid at the concerned AAB.
Deadline

Manual Filing

Not later than 20th day following the end of each quarter

Filing Through Electronic Filing and Payment System (eFPS)

Not later than the 20th day following the end of the quarter
Monthly Percentage Tax
Tax Form
BIR Form 2551 M - Monthly Percentage Tax Return
Documentary Requirements
1. Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if
applicable
2. Duly approved Tax Debit Memo, if applicable
3. Copy of Certificate of Registration issued by Cooperative Development Authority for
cooperatives and from the National Electrification Administration for electric
cooperatives
4. Previously filed return and proof of payment, for amended return
Procedures
1. Fill-up BIR Form 2551 M in triplicate copies
2. If there is payment:
3. If there is no payment:
Note: "No payment" returns filed late shall be imposed the necessary penalties by the
RDO, which shall be paid at the concerned AAB.
Deadline
o

Manual Filing

Not later than 20th day following the end of each month

Group
Group
Group
Group
Group

Filing Through Electronic Filing and Payment System (eFPS)

A - Twenty-Five (25) days following the end of the month


B - Twenty-Four (24) days following the end of the month
C - Twenty-Three (23) days following the end of the month
D - Twenty-Two (22) days following the end of the month
E - Twenty-One (21) days following the end of the month

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