(To be filled up by the BIR) Maria Belinda Nitura/ Coleen Duran TTH 9:30-11:00

DLN: PSIC:

BIR Form No.

Republika ng Pilipinas Return of Percentage Tax
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas Payable Under Special Laws 2553
July 1999 (ENCS)

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

1 For the Calendar Fiscal 3 Quarter 4 Amended Return? 5 Number of sheets attached
2 Year Ended
( MM / YYYY ) 1st 2nd 3rd 4th Yes No

Part I Background Informatio n

6 TIN 7 RDO Code 8 Line of Business/
Occupation
9 Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name 10 Telephone Number

11 Registered Address 12 Zip Code

13 Are you availing of tax relief under Special Law

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

18A 18B 18C 18D 18E

19 Total Tax Due 19

20 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) 21

22 Add: Penalties
Surcharge Interest Compromise
22A 22B 22C 22D

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

If overpayment, mark one box only: To be Refunded 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 Title/Position of Signatory

Part III Details of Payment Stamp of

Drawee Bank/ Date Receiving Office
Particulars Agency Number MM DD YYYY Amount and Date of
26 Cash/Bank 26 Receipt
Debit Memo
27 Check 27A 27B 27C 27D

28 Tax Debit 28A 28B 28C

Memo
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
Guidelines and Instructions

Who Shall File a. Failure to file any return and pay the amount of tax
or installment due on or before the due date;
All taxpayers who are liable to pay percentage tax b. Unless otherwise authorized by the Commissioner,
under special laws. filing a return with a person or office other than
those with whom it is required to be filed;
When and Where to File c. Failure to pay the full or part of the amount of tax
shown on the return, or the full amount of tax due
The return shall be filed on or before the due date for for which no return is required to be filed on or
payment of the tax as stated in the special law. before the due date;
d. Failure to pay the deficiency tax within the time
The return shall be filed with any Authorized Agent prescribed for its payment in the notice of
Bank (AAB) within the territorial jurisdiction of the assessment.
Revenue District Office where the taxpayer is required to
register/conducting business. In places where there are no 1. A surcharge of fifty percent (50%) of the tax or of the
AABs, the return shall be filed with the Revenue Collection deficiency tax, in case any payment has been made on
Officer or duly Authorized City or Municipal Treasurer the basis of such return before the discovery of the
within the Revenue District Office where the taxpayer is falsity or fraud, for each of the following violations:
required to register/conducting business. a. Willful neglect to file the return within the period
prescribed by the Code or by rules and regulations;
When and Where to Pay or
b. In case a false or fraudulent return is willfully
Upon filing this return, the total amount payable shall made.
be paid to the Authorized Agent Bank (AAB) where the 2. Interest at the rate of twenty percent (20%) per annum,
return is filed. In places where there are no AABs, payment or such higher rate as may be prescribed by rules and
shall be made directly to the Revenue Collection Officer or regulations, on any unpaid amount of tax from the
duly Authorized City or Municipal Treasurer who shall issue date prescribed for the payment until the amount is
a Revenue Official Receipt (BIR Form No. 2524) therefor. fully paid.
3. Compromise penalty.
Where the return is filed with an AAB, the lower
portion of the return must be properly machine-validated Attachments Required
and stamped by the Authorized Agent Bank to serve as the
receipt of payment. The machine validation shall reflect the 1. Certificate of Creditable Tax Withheld at Source, (BIR
date of payment, amount paid and transaction code, and the Form No. 2307) if applicable;
stamped mark shall show the name of the bank, branch code, 2. Duly approved Tax Debit Memo, if applicable;
teller's code and teller's initial. The AAB shall also issue an 3. For amended return, proof of payment and the return
official receipt or bank debit advice or credit document, previously filed.
whichever is applicable, as additional proof of payment.
Note: All background information must be properly
Penalties filled up.
Nos. 1, 2 and 3 of this form refer to transaction
There shall be imposed and collected as part of the period and not the date of filing this return.
tax: The last 3 digits of the 12-digit TIN refers to the
1. A surcharge of twenty five percent (25%) for each of branch code.
the following violations: TIN = Taxpayer Identification Number.
ENCS