|
Download |
Monthly Value-Added Tax Declaration Description This return/declaration shall be filed in triplicate by the following taxpayers;
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
|
||||||||||||
|
Download (PDF) | (Guidelines) | Download Relief Data Entry & Validation Module ver 2.0 |
Quarterly Value-Added Tax Return Description This return/declaration shall be filed in triplicate by the following taxpayers;
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) |
||||||||||||
|
Download |
Monthly Percentage Tax Return
Description This return shall be filed in triplicate by the following:
Filing Date
|
||||||||||||
| BIR Form No. 2551Q
Download (PDF) / (Guidelines)
|
Quarterly Percentage Tax Return
Description This return shall be filed in triplicate by the following: 1. Persons whose gross annual sales and/or receipts do not exceed P 3,000,000 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 (P 10,000,000) and did not opt to register as VAT taxpayers. 6. Franchise grantees sending overseas dispatch, messages or conversations from the Philippines, except on services involving the following: a. Government of the Philippines - for messages transmitted by the Government of the Republic of the Philippines or any of its political subdivisions and instrumentalities; b. Diplomatic Services - for messages transmitted by any embassy and consular offices of a foreign government; c. International organizations - for messages transmitted by a public international organization or any of its agencies based in the Philippines enjoying privileges and immunities pursuant to an international agreement; and d. News services - for messages from any newspaper, press association, radio or television newspaper, broadcasting agency, or newsticker service to any other newspaper, press association, radio or television newspaper broadcasting agencu or newsticker services or to bonadife correspondents, which messages deal exclusively with the collection of news items for, or the dissemination of news items through, public press, radio or television broadcasting or a newsticker service furnishing a general news service similar to that of the public press. 7. Proprietors, lesses or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks. 8. Banks, non-bank financial intermediaries and finance companies. 9. Life insurance companies. 10. Agents of foreign insurance companies. Filing Date The return shall be filed and the tax paid within twenty five (25) days after the end of each taxable quarter. |
||||||||||||
|
Download (PDF) | (Guidelines) |
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering Description This return is filed by the following taxpayers: 1. Every stock broker, who effected a sale, barter, 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 six-tenths of one percent (6/10 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.) 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:
b. At the IPO, 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:
Filing Date This return is filed as follows: 1. 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; 2. a. 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 b. For tax on shares of stock sold or exchanged through secondary public offering, within five (5) banking days from date of collection. |
||||||||||||
|
Download |
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. |
