NAME OF FORM BIR FORM FILING DATE DESCRIPTION

BIR Form No. The return shall be filed within thirty (30) days This return shall be filed in
1800
Donor’s Tax
after the gift (donation) is made. A separate
Return return is filed for each gift (donation) made on
different dates during the year reflecting therein
any previous net gifts made in the same calendar
year. Only one return shall be filed for several
gifts (donations) by the donor to the different
donees on the same date. If the gift (donation)
TRANSFER TAX involves conjugal/community property, each
RETURN spouse shall file separate return corresponding to
his/her respective share in the
conjugal/community property. This shall likewise
apply in the case of co-ownership over the
property being donated.
BIR Form No.
1801 The return shall be filed within one (1) year from
Estate Tax the decedent's death.
Return
triplicate by any person, natural or
juridical, resident or non-resident,
who transfers or causes to transfer
property by gift, whether in trust or
otherwise, whether the gift is
direct or indirect and whether the
preoperty is real or personal,
tangible or intangible.
This return shall be filed in
triplicate by:
1. The executor, or administrator,
or any of the legal heirs of the
decedent, whether resident or
non-resident of the Philippines,
under any of the following
situations:

a. In all cases of transfers subject to

estate tax;
b. Regardless of the gross value of
the estate, where the said estate
consists of registered or registrable
property such as real property,
motor vehicle, shares of stock or
other similar property for which a
clearance from the BIR is required
as a condition precedent for the
transfer of ownership therof in the
name of the transferee; or

2. If there is no executor or
administrator appointed, qualified,
and acting within the Philippines,
then any person in actual or
constructive possession of any
property of the decedent.
 BIR Form No.
2550M For Manual EFPS
Monthly Value-
Added Tax Large and Not later In accordance with This return/declaration shall be
Declaration Non-large than the the schedule set forth filed in triplicate by the following
taxpayers 20th day in RR No. 26-2002 as taxpayers;
following follows:
the close of
the month. Group A : Twenty five
(25) days following 1. A VAT-registered person;
VAT/PERCENTAGE end of the month and
TAX RETURNS 2. A person required to
Group B : Twenty four register as a VAT taxpayer
(24) days following but failed to register.
end of the month
This return/declaration must be
Group C : Twenty filed by the aforementioned
three (23) days taxpayers for as long as the VAT
following end of the registration has not yet been
month cancelled, even if there is no
taxable transaction during the
Group D : Twenty two month or the aggregate
(22) days following sales/receipts for any 12-month
end of the month period did not exceed the
P1,500,000.00 threshold.
Group E : Twenty one
(21) days following
end of the month

BIR Form No. This return is filed not later than the 25th day
2550Q following the close of each taxable quarter. The
term "taxable quarter" shall mean the quarter
Quarterly Value- that is synchronized to the income tax quarter of
Added Tax the taxpayer (i.e. Calendar quarter of Fiscal
Return Quarter)
BIR Form No. This return shall be filed in triplicate by
2551M For Manual EFPS the following:

Large and Not later than In accordance 1. Persons whose gross annual
Monthly Non-large the 20th day with the sales and/or receipt do not
Percentage Tax taxpayers following the schedule set exceed P1,500,000 and who
Return are not VAT-registered
end of each forth in RR No. persons;
month. 26-2002 as 2. Domestic carriers and keepers
follows: of garages, except owners of
bancas and owners of animal-
drawn two wheeled vehicle;
Group A : 3. Operators of international air
Twenty five and shipping carriers doing
business in the Philippines;
(25) days 4. Franchise grantees of gas or
water utilities;
 following end 5. Franchise grantees of radio
and/or television broadcasting
of the month companies whose gross
annual receipts of the
Group B : preceding year do not exceed
Twenty four Ten Million Pesos
(P10,000,000.00) and did opt
(24) days to register as VAT taxpayers;
following end 6. Banks, non-bank financial
of the month intermediaries and finance
companies;
7. Life insurance companies;and
Group C : 8. Agent of foreign insurance
Twenty three companies
(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. The return shall be filed and the tax paid within This return shall be filed in
2551Q twenty five (25) days after the end of each taxable triplicate by the following:
Quarterly quarter.
Percentage Tax 1. Persons whose gross annual
Return 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.

BIR Form No. This return is filed as follows: This return is filed by the following
2552 taxpayers:
Percentage Tax a. For tax on sale of shares of stock listed and traded
Return for through the Local Stock Exchange (LSE), within five (5) 1. Every stock broker, who effected a
Transactions banking days from date of collection; sale, exchange or other disposition of
Involving Shares shares of stock listed and traded through
of Stock Listed the Local Stock Exchange (LSE) other
and Traded b. For shares of stocks sold or exchanged through
primary Public Offering, within thirty (30) days from date than the sale by a dealer in securities,
Through the subject to a tax rate of one-half of one
Local Stock of listing of shares of stock in the LSE; and
percent (1/2 of 1%) of the gross selling
Exchange or price or gross value in money of the
Through Initial c. For tax on shares of stock sold or exchanged through stock sold, bartered or exchanged or
and/or Secondary secondary public offering, within five (5) banking days otherwise disposed, which tax shall be
Public Offering from date of collection. 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:

a) Up to 25% = 4%
b) >25%> 33% = 2%
c) > 33% = 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:
a) Up to 25% = 4%
b) >25%> 33% = 2%
c) > 33% = 1%

BIR Form No. On or before the due date for payments of tax as This return is filed by all taxpayers
2553 stated in the Special Law. liable to pay percentage tax under
Return of Special Laws.
Percentage Tax
Payable under
Special Laws