Name Code/Form Description

The donor’s tax for each calendar year

shall be six percent (6%) computed on
Donor’s Tax Return - the basis of the total gifts in excess of
Donor's tax
BIR Form 1800 Two Hundred Fifty Thousand Pesos
(P250,000) exempt gift made during the
calendar year.

There shall be an imposed rate of six

percent (6%) based on the value of
such NET ESTATE determined as of
BIR Form 1801 -
Estate tax the time of death of decedent
Estate Tax Return
composed of all properties, real or
personal, tangible or intangible less
allowable deductions.

On sale of goods and properties -

twelve percent (12%) of the gross
selling price or gross value in money of
the goods or properties sold, bartered
or exchanged

On sale of services and use or lease of

properties - twelve percent (12%) of
gross receipts derived from the sale or
exchange of services, including the use
or lease of properties

BIR Form 2550M -

Monthly Value- On importation of goods - twelve
Added Tax percent (12%) based on the total value
Value Added Tax Declaration used by the Bureau of Customs in
determining tariff and customs duties,
plus customs duties, excise taxes, if
any, and other charges, such as tax to
be paid by the importer prior to the
release of such goods from customs
custody; provided, that where the
customs duties are determined on the
basis of quantity or volume of the
goods, the VAT shall be based on the
landed cost plus excise taxes, if any.

On export sales and other zero-rated

sales - 0%

BIR Form 2550Q -

Quarterly Value-
Added Tax Return
 This return shall be filed in triplicate by
the following:

Persons whose gross annual sales

and/or receipt do not exceed
P1,500,000 and who are not VAT-
registered persons;

Domestic carriers and keepers of

garages, except owners of bancas and
owners of animal-drawn two wheeled
BIR Form 2551M - vehicle;
Monthly Percentage
Tax Return Operators of international air and
shipping carriers doing business in the
Philippines;

Franchise grantees of gas or water

utilities;

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;

Banks, non-bank financial

intermediaries and finance companies;

Life insurance companies;and

BIR Form 2551Q -
Quarterly Agent of foreign insurance companies.
Percentage Tax
Return

Other
Percentage Tax
Sale, barter, exchange or other
disposition of shares of stock listed and
traded through the Local Stock
Exchange other than the sale by a
dealer of securities

Gross selling price or gross value in

money

6/10 of 1%
BIR Form 2552 -
Percentage Tax
Return for
Transactions
Involving Shares of
Stocks Listed and
 BIR Form 2552 -
Percentage Tax
Return for Sale, barter or exchange or other
Transactions disposition through:
Involving Shares of
Stocks Listed and Initial Public Offering (IPO) – the issuing
Traded Through The corporation shall pay the imposed tax
Local Stock
Exchange or Secondary Public Offering – the seller
Through Initial shall pay the imposed tax
and/or Secondary
Public Offering Gross selling price or gross value in
money

Proportion of disposed shares to total

outstanding shares 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%

BIR Form No. 2553

- Return of This return is filed by all taxpayers liable
Percentage Tax to pay percentage tax under Special
Payable Under Laws.
Special Laws
 This return shall be filed in triplicate by
the following:

1. All government offices, bureaus,

agencies or instrumentalities, local
government units, government owned
and controlled corporation on money
payments made to private individuals,
corporations, partnerships, associations
and other juridical/artificial entities as
required under RA Nos. 1051, 7649,
8241, 8424 and 9337.

BIR Form No. 1600 2. Payors to non-residents receiving

- Monthly income subject to value-added tax.
Remittance Return
Withholding Tax
of Value-Added Tax 3. Payors to VAT registered taxpayers
of VAT and OPT
and Other receiving income subject to value-
Percentage Taxes added tax.
Withheld
4. Payors to persons, natural or
juridical, subject to percentage tax
under Sec. 116 of the Tax Code, (ATC
082 & 084), if the taxpayer-payee opts
to remit his percentage tax through the
withholding and remittance of the same
by the withholding agent-payor which
option is manifested by filing the "Notice
of Availment of the Option to Pay the
Tax through the Withholding Process",
copy-furnished the withholding agent-
payor and the Revenue District Offices
of both the payor and payee.

BIR Form No. 1600-

Withholding Tax
WP - Remittance This return shall be in filed in triplicate
of OPT for
Return of by operators of race tracks for
Winning and
Percentage Tax on remittance of withholding of percentage
Prizes Withheld
Winnings and Prizes tax on race horse prizes and winnings
by Race Track
Withheld by Race on horse racing bets.
Operators
Track Operators
 VAT taxpayers with quarterly total
sales/receipts (net of VAT), exceeding
Two Million Five Hundred Thousand
Pesos (P2,500,000.00) are required to
submit a Summary List of Sales.
Summary List of
Sales/Purchases VAT taxpayers with quarterly total
purchases (net of VAT) of goods and
services, including importation
exceeding One Million Pesos
(P1,000,000.00) are required to submit
Summary List of Purchases.

SLSP
information
return
withholding
Alpha list of payee
taxes
Tax forms
Deadline

Within thirty (30) days

after the date the gift
(donation) is made.

Within one (1) year from

the decedent's death.

Not later than the 20th

day following the end of
each month

Within twenty-five (25)

days after the end of
each taxable quarter
Not later than the 20th
day following the end of
each month.

Within twenty-five (25)

days after the end of
each taxable quarter

1. For tax on sale of

shares of stocks
listed and traded
through the local
stock exchange (LSE)
– within five (5)
banking days from
the date of collection
 2. For tax on shares of
stocks sold or
exchanged through
primary offering - within
30 days from the date of
listing in the LSE

3. For tax on shares

of stocks sold or
exchanged through
secondary public
offering - within five
(5) banking days from
the date of collection

On or before the due

date for payments of tax
as stated in the Special
Law.
 The withholding tax
return shall be filed and
the tax paid on or before
the tenth (10th) day of
the month following the
month in which
withholding was made.

The withholding tax

return shall be filed/and
the tax paid within twenty
(20) days from the date
the tax was deducted
and withheld.
Shall be submitted on or
before the twenty-fifth
(25th) day of the month
following the close of the
taxable quarter --
calendar quarter or fiscal
quarter.