BIR 2551Q: Quarterly Percentage Tax Return
Fill BIR 2551Q: Quarterly Percentage Tax Return online and download the official form as a PDF, ready to print. Every input is mapped to its printed box, so IDs, dates and amounts land digit by digit in the right cells, and a value the form cannot hold is refused with the reason instead of being printed wrong.
What you will need: For the, Quarter, Amended Return?, Number of Sheet/s Attached, Taxpayer Identification Number (TIN), RDO Code, Registered Address, ZIP Code, Contact Number (Landline/Cellphone No.), Email Address, Are you availing of tax relief under Special Law or International Tax Treaty?, If yes, specify.
When it is due: 25th day of the month following the close of the quarter.
Before you file: File and pay within 25 days after the end of each quarter. Attach, if they apply: the Certificate of Creditable Tax Withheld at Source (BIR Form 2307), an approved Tax Debit Memo, and for an amended return, proof of payment and the return filed before. File and pay with an AAB of the RDO where you are registered; where there is no AAB, with that RDO's Revenue Collection Officer. Not for VAT-registered sellers: this return is for persons whose annual sales do not exceed PHP 3 million and who are not VAT-registered. On the 8% income tax rate you file 1701Q but not 2551Q.
The form is the agency's own Jan 2018 edition, from bir-cdn.bir.gov.ph (checked 2026-10-14): the PDF you download is that form with your values printed in its boxes.
Part of these form packs: Micro business on graduated income tax + percentage tax (Every quarter you report sales and pay the percentage tax); Online seller on Shopee, Lazada, TikTok Shop or GCash (Only if you are not on the 8% income tax rate).
The free clean PDF is that pack’s shortest form. A later form in the same pack needs the Starter plan (₱499) or above. Preview, check, and verify stay free. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
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- Form pack: Micro business on graduated income tax + percentage tax
- Form pack: Online seller on Shopee, Lazada, TikTok Shop or GCash
- Every filing deadline
- The blank form from bir-cdn.bir.gov.ph