BIR Deadline: Percentage Tax for Sales/Receipts of Non-VAT Entities

Percentage tax for sales/receipts of non-vat entities should be filed on or before the 20th day after each taxable month.  For example, percentage tax on sales for January 2010 should be filed on or before the 20th of February 2010.  The percentage tax rate (for such transaction) as of date is 3% of gross sales/receipts.

To file a manual return for such transactions, use BIR Form 2551M which you can get from your local BIR office or download from here.  The said tax is filed monthly and does not make use of the quarterly percentage tax return or 2551Q which is only required from: 1.      Franchise grantees sending overseas dispatch, messages or conversation from thePhilippines;and 2.      Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks (source: BIR Website).