Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)
This Circular is issued to announce the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS):
|BIR Form No.||Description||Deadline of Filing/Payment|
|1600-PT||Monthly Remittance Return of Other Percentage Taxes Withheld||On or before the 10th day of the month following the month in which withholding was made.|
|1600-VT||Monthly Remittance Return of Value-Added Tax Withheld||On or before the 10th day of the month following the month in which withholding was made.|
|1602Q||Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.||Not later than the last day of the month not following the close of the quarter during with withholding was made.|
|1603Q||Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File||Not later than the last day of the month following the close of the quarter during which withholding was made.|
|2551Q||Quarterly Percentage Tax Return||Within 25 days after the end of each taxable quarter.|
|2552||Percentage Tax Return for Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering.||1. For tax on sale of shares of stock listed and traded through the Local Stock Exchange (LSE) – within 5 banking days from the date of collection.
2. For shares of stocks sold or exchanged through primary public offering – within 30 days from date of listing of shares of stock in the LSE; and
3. For tax on shares of stock sold or exchanged through secondary public offering – within 5 banking days from date of collection.