Manual Filing
Returns must be filed not later than the twentieth (20th) day, of the following month.
Returns must be filed within twenty-five (25) days, following the close of the taxable quarter of the taxpayer, for manual filing.
When a payment has to be made:
You are required to register and present the duly accomplished BIR Form 2550 M/Q with the required attachments and your payment at the nearest Authorised Agents Bank (AAB) of the Revenue District Office.
Where there are no AABs, you are required to register and present the duly accomplished BIR Form 2550 M/Q, together with the required attachments and your payment to the Revenue Collection Officer or duly Authorised City or Municipal Treasurer, located within the Revenue District Office.
You will receive a copy of the duly stamped and validated form from the teller of the AABs/ Revenue Collection Officer/ duly Authorised City or Municipal Treasurer.
When there is no payment:
You are required to register and present the duly accomplished BIR Form 2550 M/Q with the required attachments at the Revenue District Office.
You will receive your copy of the duly stamped and validated form from the RDO representative.
Note:
1. For taxpayers with offices in multiple locations, only one consolidated return shall be filed for the principal place of business/ head office and all the branches.
2. The Quarterly List of Sales and Purchases shall be submitted in magnetic form, using a 3.5-inch floppy diskette, following the format provided under Section4. 110-4 (sub-section G) of RR 8-2002
There shall be imposed and collected as part of the tax:
A surcharge of twenty-five percent (25%), fifty percent (50%), interest at the rate of twenty percent (20%) per annum, compromise penalty or such higher rate as may be prescribed by rules and regulations, on any unpaid amount of tax, from the date prescribed for the payment until the amount is fully paid.
'Filing of Returns' has been shared with
