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    BIR Form 2551M

    Uploaded by

    Deiv Paddy
    This document is a percentage tax return form submitted to the Bureau of Internal Revenue of the Philippines. It contains information about the taxpayer such as their name, address, tax identification number, and line of business. The form also includes sections to report the taxable amount and tax due for different tax codes, calculate total tax due and credits, and provide payment details. Instructions are provided to define the various alphanumeric tax codes and tax rates.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    BIR Form 2551M

    Uploaded by

    Deiv Paddy
    2K views6 pages
    This document is a percentage tax return form submitted to the Bureau of Internal Revenue of the Philippines. It contains information about the taxpayer such as their name, address, tax identification number, and line of business. The form also includes sections to report the taxable amount and tax due for different tax codes, calculate total tax due and credits, and provide payment details. Instructions are provided to define the various alphanumeric tax codes and tax rates.

    Original Description:

    BIR MONTHLY PERCENTAGE TAX_2551M fillable

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    © © All Rights Reserved

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    This document is a percentage tax return form submitted to the Bureau of Internal Revenue of the Philippines. It contains information about the taxpayer such as their name, address, tax identification number, and line of business. The form also includes sections to report the taxable amount and tax due for different tax codes, calculate total tax due and credits, and provide payment details. Instructions are provided to define the various alphanumeric tax codes and tax rates.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    2K views6 pages

    BIR Form 2551M

    Uploaded by

    Deiv Paddy
    This document is a percentage tax return form submitted to the Bureau of Internal Revenue of the Philippines. It contains information about the taxpayer such as their name, address, tax identification number, and line of business. The form also includes sections to report the taxable amount and tax due for different tax codes, calculate total tax due and credits, and provide payment details. Instructions are provided to define the various alphanumeric tax codes and tax rates.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    You are on page 1of 6

    (To be filled up by the BIR)

    DLN:

    PSIC:
    BIR Form No.

    Monthly Percentage
    Tax Return

    Republika ng Pilipinas
    Kagawaran ng Pananalapi

    Kawanihan ng Rentas Internas

    2551M
    September 2005 (ENCS)

    Fill in all applicable spaces. Mark all appropriate boxes with an X.


    1
    2

    For the

    Calendar

    Year ended
    (MM/YYYY)

    Fiscal

    3 For the month

    12 2013

    Part I

    Amended Return

    02 2013

    (MM/YYYY)
    Background

    Yes

    5 Number of sheets attached


    No

    Information

    TIN

    Occupation
    Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name

    936

    385

    169

    7 RDO Code

    000

    8 Line of Business/

    013

    DIEM COMPUTER SHOP


    10

    Telephone Number

    PADDAYUMAN, DEVIS VILLAFUERTE


    11 Registered Address

    12

    Zip Code

    CAMASI, PEABLANCA, CAGAYAN


    13 Are you availing of tax relief under Special Law
    or International Tax Treaty?
    Yes
    Part II

    No

    If yes, specify

    Computation of Tax
    Taxable Transaction/
    Industry Classification

    14A

    3502

    ATC

    7290

    Taxable Amount

    Tax Rate

    Tax Due

    14B

    14C

    14D

    14E

    15A

    15B

    15C

    15D

    15E

    16A

    16B

    16C

    16D

    16E

    17A

    17B

    17C

    17D

    17E

    18A

    18B

    18C

    18D

    18E

    19 Total Tax Due


    20
    Less: Tax Credits/Payments

    300.00

    19

    20A

    Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)

    20A

    20B

    Tax Paid in Return Previously Filed, if this is an Amended Return

    20B

    Total Tax Credits/Payments (Sum of Items 20A & 20B)

    21

    300.00

    22 Tax Payable (Overpayment) (Item 19 less Item 21)


    Add: Penalties
    Surcharge
    23
    23A
    23B

    21

    300.00

    22
    Interest

    Compromise
    23C

    23D

    24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)

    24

    If overpayment, mark one box only:


    To be Refunded
    To be issued a Tax Credit Certificate
    I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
    is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
    DEVIS V. PADDAYUMAN
    25
    26
    President/Vice President/Principal Officer/Accredited Tax Agent/
    Authorized Representative/Taxpayer
    (Signature Over Printed Name)
    Title/Position of Signatory

    TIN of Signatory

    Tax Agent Acc. No./Atty's Roll No.(if applicable)

    Part III
    Particulars
    27 Cash/Bank 27A

    Treasurer/Assistant Treasurer
    (Signature Over Printed Name)

    Date of Issuance

    Title/Position of Signatory

    Date of Expiry

    TIN of Signatory

    Details of Payment
    Drawee Bank/
    Agency

    Number
    27B

    MM
    27C

    Date
    DD

    YYYY

    Amount
    27D

    Stamp of
    Receiving Office/AAB
    and Date of Receipt

    (RO's Signature/

    Debit Memo
    28 Check 28A

    28B

    28C

    28D

    29 Tax Debit

    29A

    29B

    29C

    30B

    30C

    30D

    Bank Teller's Initial)

    Memo
    30 Others 30A

    Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

    BIR FORM 2551M (ENCS)-PAGE 2


    Schedule 1
    Period Covered

    Tax Withheld Claimed as Tax Credit


    Name of Withholding Agent

    Income Payments

    Tax Withheld

    Applied

    Total (To Item 20A)


    ATC
    PT 010

    Percentage Tax On:

    ALPHANUMERIC TAX CODE (ATC)


    Tax Rate
    ATC

    Persons exempt from VAT under Sec. 109v (Sec. 116)


    PT 040
    Domestic carriers and keepers of garages
    PT 041
    International Carriers
    PT 060
    Franchises on gas and water utilities
    PT 070
    Franchises on radio/TV broadcasting companies whose
    annual gross receipts do not exceed P 10 M
    Tax on banks and non-bank financial intermediaries performing quasi
    banking functions
    1) On interest, commissions and discounts from lending
    activities as well as income from financial leasing, on
    the basis of remaining maturities of instruments from
    which such receipts are derived
    PT 105
    Maturity period is five (5) years or less
    PT 101
    Maturity period is more than five (5) years
    PT 102
    2) On dividends and equity shares and net income of
    subsidiaries

    3%
    3%
    3%
    2%

    PT 103 3)
    PT 104 4)

    Percentage Tax On:

    Tax Rate

    On royalties, rentals of property, real or personal, profits


    from exchange and all other gross income
    On net trading gains within the taxable year on foreign currency,
    debt securities, derivatives, and other financial instruments

    7%

    7%

    Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions

    3%

    5%
    1%
    0%

    1)

    On interest, commissions and discounts from lending activities


    as well as income from financial leasing, on the basis of remaining
    maturities of instruments from which such receipts are derived
    PT 113
    Maturity period is five (5) years or less
    PT 114
    Maturity period is more than five (5) years
    PT 115 2) From all other items treated as gross income under the code
    PT 120 Life Insurance premium
    Agents of Foreign Insurance Companies
    PT 130
    a) Insurance Agents
    PT 132
    b) Owners of property obtaining insurance directly
    with foreign insurance companies

    BIR Form No. 2551M Percentage Tax Return


    Guidelines and Instructions

    5%
    1%
    5%
    5%
    10%
    5%

    2551M

    3502

    300.00

    300.00

    300.00

    Stamp of
    Receiving Office/AAB
    and Date of Receipt

    (RO's Signature/
    Bank Teller's Initial)

    BIR FORM 2551M (ENCS)-PAGE 2

    med as Tax Credit

    . 2551M Percentage Tax Return


    elines and Instructions

    Applied

    (To be filled up by the BIR)


    DLN:

    PSIC:
    BIR Form No.

    Monthly Percentage
    Tax Return

    Republika ng Pilipinas
    Kagawaran ng Pananalapi

    Kawanihan ng Rentas Internas

    2551M
    September 2005 (ENCS)

    Fill in all applicable spaces. Mark all appropriate boxes with an X.


    1
    2

    For the

    Calendar

    Fiscal

    3 For the month

    Year ended
    (MM/YYYY)

    Amended Return

    (MM/YYYY)

    Part I

    Yes

    Background

    5 Number of sheets attached


    No

    Information

    TIN

    Occupation
    Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name

    7 RDO Code

    8 Line of Business/
    10

    11 Registered Address

    12

    13 Are you availing of tax relief under Special Law


    or International Tax Treaty?
    Yes
    Part II

    No

    Zip Code

    If yes, specify

    Computation of Tax
    Taxable Transaction/
    Industry Classification

    ATC

    Taxable Amount

    Tax Rate

    Tax Due

    14A

    14B

    14C

    14D

    14E

    15A

    15B

    15C

    15D

    15E

    16A

    16B

    16C

    16D

    16E

    17A

    17B

    17C

    17D

    17E

    18A

    18B

    18C

    18D

    18E

    19 Total Tax Due


    20
    Less: Tax Credits/Payments

    19

    20A

    Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)

    20A

    20B

    Tax Paid in Return Previously Filed, if this is an Amended Return

    20B

    Total Tax Credits/Payments (Sum of Items 20A & 20B)

    21

    Telephone Number

    22 Tax Payable (Overpayment) (Item 19 less Item 21)


    Add: Penalties
    Surcharge
    23
    23A
    23B

    21
    22

    Interest

    Compromise
    23C

    23D

    24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)

    24

    If overpayment, mark one box only:


    To be Refunded
    To be issued a Tax Credit Certificate
    I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
    is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
    DEVIS V. PADDAYUMAN
    25
    26
    President/Vice President/Principal Officer/Accredited Tax Agent/
    Authorized Representative/Taxpayer
    (Signature Over Printed Name)
    Title/Position of Signatory

    TIN of Signatory

    Tax Agent Acc. No./Atty's Roll No.(if applicable)

    Part III
    Particulars
    27 Cash/Bank 27A

    Treasurer/Assistant Treasurer
    (Signature Over Printed Name)

    Date of Issuance

    Title/Position of Signatory

    Date of Expiry

    TIN of Signatory

    Details of Payment
    Drawee Bank/
    Agency

    Number
    27B

    MM
    27C

    Date
    DD

    YYYY

    Amount
    27D

    Stamp of
    Receiving Office/AAB
    and Date of Receipt

    (RO's Signature/

    Debit Memo
    28 Check 28A

    28B

    28C

    28D

    29 Tax Debit

    29A

    29B

    29C

    30B

    30C

    30D

    Bank Teller's Initial)

    Memo
    30 Others 30A

    Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

    BIR FORM 2551M (ENCS)-PAGE 2


    Schedule 1
    Period Covered

    Tax Withheld Claimed as Tax Credit


    Name of Withholding Agent

    Income Payments

    Tax Withheld

    Applied

    Total (To Item 20A)


    ATC
    PT 010

    Percentage Tax On:

    ALPHANUMERIC TAX CODE (ATC)


    Tax Rate
    ATC

    Persons exempt from VAT under Sec. 109v (Sec. 116)


    PT 040
    Domestic carriers and keepers of garages
    PT 041
    International Carriers
    PT 060
    Franchises on gas and water utilities
    PT 070
    Franchises on radio/TV broadcasting companies whose
    annual gross receipts do not exceed P 10 M
    Tax on banks and non-bank financial intermediaries performing quasi
    banking functions
    1) On interest, commissions and discounts from lending
    activities as well as income from financial leasing, on
    the basis of remaining maturities of instruments from
    which such receipts are derived
    PT 105
    Maturity period is five (5) years or less
    PT 101
    Maturity period is more than five (5) years
    PT 102
    2) On dividends and equity shares and net income of
    subsidiaries

    3%
    3%
    3%
    2%

    PT 103 3)
    PT 104 4)

    Percentage Tax On:

    Tax Rate

    On royalties, rentals of property, real or personal, profits


    from exchange and all other gross income
    On net trading gains within the taxable year on foreign currency,
    debt securities, derivatives, and other financial instruments

    7%

    7%

    Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions

    3%

    5%
    1%
    0%

    1)

    On interest, commissions and discounts from lending activities


    as well as income from financial leasing, on the basis of remaining
    maturities of instruments from which such receipts are derived
    PT 113
    Maturity period is five (5) years or less
    PT 114
    Maturity period is more than five (5) years
    PT 115 2) From all other items treated as gross income under the code
    PT 120 Life Insurance premium
    Agents of Foreign Insurance Companies
    PT 130
    a) Insurance Agents
    PT 132
    b) Owners of property obtaining insurance directly
    with foreign insurance companies

    BIR Form No. 2551M Percentage Tax Return


    Guidelines and Instructions

    5%
    1%
    5%
    5%
    10%
    5%

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