BIR Form No. 2553

(To be filled up by the BIR)
DLN:
PSIC:
Return of Percentage Tax

Payable Under Special Laws
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
BIR Form No.
2553
July 1999 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an X.

1
2
For the
Calendar
Fiscal
3 Quarter
Year Ended
( MM / YYYY )
1st
2nd
Part I
6
9
3rd
4th
Background
TIN
Amended Return?
Yes
Number of sheets attached
No
Informatio n
7 RDO Code
8 Line of Business/
Occupation
Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name
11 Registered Address
10
Telephone Number
12
Zip Code
13 Are you availing of tax relief under Special Law

or International Tax Treaty?
Yes
No
Part II
Taxable Transaction/
Industry Classification
AT C
If yes, specify
Computation
Taxable Amount
Gross Revenue/Earnings
of Tax
Tax Rate
Tax Due
Philippine Amusement
OT 0 1 0
Gaming Corp. (Pa...14B
14A and
14C
14D
Clark Development
15A Corporations
15C
15D
16C
16D
17C
17D
17E
18C
18D
18E
15B
OT 0 1 1
Special/Regular
OT 0 1 1
16A Economic/ Free Port Zone 16B
Enterprises
Others
OT 0 1 2
17A
17B
18A
18B
5%
5%
5%
19 Total Tax Due

20
14E
15E
16E
19
Less: Tax Credits/Payments

20A
Tax Paid in Return Previously Filed, if this is an Amended Return
20A
20B
Creditable Tax Withheld Per BIR Form 2307
20B
20C
Total Tax Credits/Payments (Sum of Items 20A & 20B)
20C
21 Tax Payable/(Overpayment) (Item 19 less Item 20C)

22
Add: Penalties
Surcharge
22A
22B
21
Interest
Compromise
22C
23 Total Amount Payable/(Overpayment) (Sum of Items 21 & 22D)

If overpayment, mark one box only:
To be Refunded
22D
23
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.
24
25
Taxpayer/ Authorized Agent Signature over Printed Name
Part III
Particulars
26 Cash/Bank
Debit Memo
Title/Position of Signatory
Details of Payment
Drawee Bank/
Agency
Number
MM
Date
DD
YYYY
Amount
26
27 Check 27A
27B
27C
27D
28 Tax Debit
Memo
28A
28B
28C
29 Others 29A
29B
29C
29D
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
BIR Form No. 2553 - Return of Percentage Tax Payable Under Special Laws
Stamp of
Receiving Office
and Date of
Receipt
Guidelines and Instructions
Who Shall File

All taxpayers
under special laws.
a.
who are liable to pay percentage tax
b.
When and Where to File
c.
The return shall be filed on or before the due date for

payment of the tax as stated in the special law.
d.
The return shall be filed with any Authorized Agent
Bank (AAB) within the territorial jurisdiction of the
Revenue District Office where the taxpayer is required to
register/conducting business. In places where there are no
AABs, the return shall be filed with the Revenue Collection
Officer or duly Authorized City or Municipal Treasurer
within the Revenue District Office where the taxpayer is
required to register/conducting business.
1.
When and Where to Pay

Upon filing this return, the total amount payable shall
be paid to the Authorized Agent Bank (AAB) where the
return is filed. In places where there are no AABs, payment
shall be made directly to the Revenue Collection Officer or
duly Authorized City or Municipal Treasurer who shall issue
a Revenue Official Receipt (BIR Form No. 2524) therefor.
2.
3.
Where the return is filed with an AAB, the lower
portion of the return must be properly machine-validated
and stamped by the Authorized Agent Bank to serve as the
receipt of payment. The machine validation shall reflect the
date of payment, amount paid and transaction code, and the
stamped mark shall show the name of the bank, branch code,
teller's code and teller's initial. The AAB shall also issue an
official receipt or bank debit advice or credit document,
whichever is applicable, as additional proof of payment.
Penalties
There shall be imposed and collected as part of the
tax:
1. A surcharge of twenty five percent (25%) for each of
the following violations:
Failure to file any return and pay the amount of tax

or installment due on or before the due date;
Unless otherwise authorized by the Commissioner,
filing a return with a person or office other than
those with whom it is required to be filed;
Failure to pay the full or part of the amount of tax
shown on the return, or the full amount of tax due
for which no return is required to be filed on or
before the due date;
Failure to pay the deficiency tax within the time
prescribed for its payment in the notice of
assessment.
A surcharge of fifty percent (50%) of the tax or of the

deficiency tax, in case any payment has been made on
the basis of such return before the discovery of the
falsity or fraud, for each of the following violations:
a. Willful neglect to file the return within the period
prescribed by the Code or by rules and regulations;
or
b. In case a false or fraudulent return is willfully
made.
Interest at the rate of twenty percent (20%) per annum,
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.
Compromise penalty.
Attachments Required
1.
2.
3.
Certificate of Creditable Tax Withheld at Source, (BIR

Form No. 2307) if applicable;
Duly approved Tax Debit Memo, if applicable;
For amended return, proof of payment and the return
previously filed.
Note: All background information must be properly

filled up.
Nos. 1, 2 and 3 of this form refer to transaction
period and not the date of filing this return.
The last 3 digits of the 12-digit TIN refers to the
branch code.
TIN = Taxpayer Identification Number.
ENCS

BIR Form No. 2553

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BIR Form No. 2553

Uploaded by

Copyright:

Available Formats

(To be filled up by the BIR)

Return of Percentage Tax

Kawanihan ng Rentas Internas

BIR Form No.

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

Number of sheets attached

13 Are you availing of tax relief under Special Law

19 Total Tax Due

Less: Tax Credits/Payments

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

Creditable Tax Withheld Per BIR Form 2307

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

21 Tax Payable/(Overpayment) (Item 19 less Item 20C)

23 Total Amount Payable/(Overpayment) (Sum of Items 21 & 22D)

Guidelines and Instructions

Who Shall File

When and Where to File

The return shall be filed on or before the due date for

When and Where to Pay

Failure to file any return and pay the amount of tax

A surcharge of fifty percent (50%) of the tax or of the

Certificate of Creditable Tax Withheld at Source, (BIR

Note: All background information must be properly

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