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| BIR Form 2551Q |
BIR Form 2551Q
Quarterly Percentage Tax Return
This return shall be filed in triplicate by the following:
1. Franchise grantees sending overseas dispatch, messages or conversation from thePhilippines; and
2. Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.
When to File?
The return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.
1. Franchise grantees sending overseas dispatch, messages or conversation from thePhilippines; and
2. Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.
When to File?
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