Bureau of Internal Revenue
Republic of the Philippines


BIR Forms

VAT / Percentage Tax Returns
Payment / Remittance Form
Account Information Form
Transfer Tax Return
Documentary Stamp Tax Return
Excise Tax Return
VAP
Legal Form


 

 

 


Value Added Tax (VAT) and

Percentage Tax Return


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

BIR Form No. 2550Q Download

(Zipped Excel) | (PDF Page 1) (PDF Page2)

Download Relief Technical Annex

Download Relief Data Entry & Validation Module 1.2e

Download Relief Data Entry Job-Aid

Download Relief Validation Job-Aid

Download Relief Data Entry & Validation Module Update to 1.2e

Note:
Downloading of Relief requirements is not available every 10-15th and 20-25th of the month.
Should you want a soft copy please go to the nearest RDC or RDO.

Quarterly Value-Added Tax  Return  

Description:  

This  return is  to be accomplished in reporting sales/ receipts and purchases during the quarter.  The amount in excess after deducting the input tax from the output tax is the VAT Payable.  This is filed by any person who, in the course of trade or business, sells, barters, exchanges, leases goods or properties, render services where the gross sales or receipts exceed P550,000; any person who imports goods; and any person, natural or juridical, requested to register as a VAT taxpayer but failed to register, including those whose actual total sales/ receipts exceeds P550,000 - for any 12-month period. 

This return must be filed by the aforementioned taxpayer for as long as the VAT registration has not yet been canceled, even if there is no taxable transaction during the quarter or the aggregate sales/ receipts for any 12-month period did not exceed the P550,000 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. 2550M Download

(Zipped Excel) | (PDF page 1

PDF page 2)

 

Monthly Value-Added Tax Declaration  

Description:  

This return is  to be accomplished in reporting output tax and input tax during the month.  The amount in excess after deducting the input tax from the output tax is the VAT Payable. 

Filing date:  
For
Manual
EFPS
A) Non-large Taxpayer Within 20 days after the end of each month Within 25 days after the end of each month
B) Large Taxpayer Not later than the 20th day ff. the end of each month Not later than the 25th day ff. the end of each month

 

BIR Form No. 2551M Download

(Zipped Excel) | (PDF)

 

BIR Form No. 2551 Download

(Zipped Excel) | (PDF)

 

 

Monthly Percentage Tax Return  

Description:   

This return is to be accomplished and filed by any of the following:  

1.  Persons whose gross annual sales and/or receipt do not exceed P550,000 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 electric, 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 taxpayer. 
6.  Banks, non-bank financial intermediaries and finance companies. 
7.  Life insurance companies.  
8.  Agent of foreign insurance companies. 

 

Provided that cooperatives shall be exempt from the three percent (3%) gross receipts tax. 

Filing Date:  
For
To (Manual)
To
(EFPS)
A) Non-large Taxpayer Within 10 days after the end of each month. Within 15 days after the end of each month.
B) Large Taxpayer Within 10 days after the end of each month. Within 15 days after the end of each month.

BIR Form No. 2552 Download

(Zipped Excel) | (PDF page1

PDF page2)

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)

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.