Quarterly Percentage TaxTax FormBIR Form 2551 Q - Quarterly Percentage Tax ReturnDocumentary Requirements1. Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable2. Duly approved Tax Debit Memo, if applicable3. Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives4. Previously filed return and proof of payment, for amended returnProcedures1. Fill-up BIR Form 2551 Q in triplicate copies.2. If there is payment:3. If there is no payment: Proceed to the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together with the required attachments. Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.Note: "No payment" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.Deadline Manual FilingNot later than 20th day following the end of each quarter Filing Through Electronic Filing and Payment System (eFPS)Not later than the 20th day following the end of the quarterMonthly Percentage TaxTax FormBIR Form 2551 M - Monthly Percentage Tax ReturnDocumentary Requirements1. Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable2. Duly approved Tax Debit Memo, if applicable3. Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives4. Previously filed return and proof of payment, for amended returnProcedures1. Fill-up BIR Form 2551 M in triplicate copies2. If there is payment:3. If there is no payment:Note: "No payment" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.Deadline Manual FilingNot later than 20th day following the end of each month Filing Through Electronic Filing and Payment System (eFPS)Group A - Twenty-Five (25) days following the end of the monthGroup B - Twenty-Four (24) days following the end of the monthGroup C - Twenty-Three (23) days following the end of the monthGroup D - Twenty-Two (22) days following the end of the monthGroup E - Twenty-One (21) days following the end of the month