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:. VAT/Percentage Tax Returns

Instruction:
For Zipped Excel files, you need a Winzip or pkunzip software.
For PDF files, you need an Acrobat Reader software.


BIR Form No. 2551Q
Download

(Zipped Excel) | (PDF) | eBIRForms

Quarterly Percentage Tax Return 

Description

This return shall be filed in triplicate by the following:

1.      Franchise grantees sending overseas dispatch, messages or conversation from the Philippines;and

2.      Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.

 

Filing Date

The return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.

BIR Form No. 2551M
Download

(Zipped Excel) | (PDF) | eBIRForms

Monthly Percentage Tax Return  

Description

This return shall be filed in triplicate by the following:

  1. Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and who are not VAT-registered persons;
  2. Domestic carriers and keepers of garages, except owners of bancas and owners of animal-drawn two wheeled vehicle;
  3. Operators of international air and shipping carriers doing business in the Philippines;
  4. Franchise grantees of gas or water utilities;
  5. Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts of the preceding year do not exceed Ten Million Pesos (P10,000,000.00) and did opt to register as VAT taxpayers;
  6. Banks, non-bank financial intermediaries and finance companies;
  7. Life insurance companies;and
  8. Agent of foreign insurance companies.

Filing Date

For

Manual

EFPS

A) Large and Non-large Taxpayer

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

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

Group A  : Twenty five (25) days following end of the month

 

Group B  : Twenty four (24) days following end of the month

 

Group C  : Twenty three (23) days  following end of the month

 

Group D  : Twenty two (22) days following end of the month

 

Group E  : Twenty one (21) days following end of the month

BIR Form No. 2550M
Download

(Zipped Excel) | eBIRForms

Monthly Value-Added Tax Declaration  

Description

This return/declaration shall be filed in triplicate by the following taxpayers;

  1. A VAT-registered person; and
  2. A person required to register as a VAT taxpayer but failed to register.

This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.

Filing Date

For

Manual

EFPS

A) Large and Non-large Taxpayer

Not later than the 20th day following the close of the month.

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

Group A  : Twenty five (25) days following end of the month

 

Group B  : Twenty four (24) days following end of the month

 

Group C  : Twenty three (23) days  following end of the month

 

Group D  : Twenty two (22) days following end of the month

 

Group E  : Twenty one (21) days following end of the month

BIR Form No. 2550Q
Download

(Zipped Excel) | Download Relief Data Entry & Validation Module ver 2.0 | eBIRForms

Quarterly Value-Added Tax Return  

Description

This return/declaration shall be filed in triplicate by the following taxpayers;

  1. A VAT-registered person; and
  2. A person required to register as a VAT taxpayer but failed to register.

This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.

Filing Date

This return is filed not later than the 25th day following the close of each taxable quarter. The term "taxable quarter" shall mean the quarter that is synchronized to the income tax quarter of the taxpayer (i.e. Calendar quarter of Fiscal Quarter)

BIR Form No. 2552
Download

(Zipped Excel) | (PDF) | eBIRForms

Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public Offering  

Description

This return is filed by the following taxpayers:
1. Every stock broker, who effected a sale, exchange or other disposition of shares of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities, subject to a tax rate of one-half of one percent (1/2 of 1%) of the gross selling price or gross value in money of the stock sold, bartered or exchanged or otherwise disposed, which tax shall be shouldered by the seller/ transferor.
2. A corporate issuer, engaged in the sale, exchange or other disposition through Initial Public Offering (IPO) of shares of stock in closely-held corporations at the rates provided hereunder based on the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed in accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%

  3. A stock broker who effected a sale, exchange or other disposiiton through secondary public offering of shares of stock in closely held corporations at the rates provided hereunder based on the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed in accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to the total outstanding shares of stock after the listing in the local stock exchange:

Up to 25% 4%
Over 25% but not over 33 1/3% 2%
 Over 33 1/3% 1%

 

Filing Date

This return is filed as follows:

a. For tax on sale of shares of stock listed and traded through the Local Stock Exchange (LSE), within five (5) banking days from date of collection;

b. For shares of stocks sold or exchanged through primary Public Offering, within thirty (30) days from date of listing of shares of stock in the LSE; and

c. For tax on shares of stock sold or exchanged through secondary public offering, within five (5) banking days from date of collection.

BIR Form No. 2553
Download

(Zipped Excel) | (PDF) | eBIRForms

Return of Percentage Tax Payable under Special Laws  

Description

This return is filed by all taxpayers liable to pay percentage tax under Special Laws.

Filing Date

On or before the due date for payments of tax as stated in the Special Law.


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