January 14, 2011

It is necessary to keep your ambitious under the strictest control today. This is not the best day to show everyone how
clever and tough you are. Spend this day somewhere in the park, if there is such possibility.

Too much of a good thing is all too easy to find today, so try to limit yourself to just enough and no more. Life gets more
expansive in the near future, and you want to have energy enough to handle it!

Description
Percentage tax is a business tax imposed on persons or entities who sell or lease goods, properties or
services in the course of trade or business whose gross annual sales and/or receipts do not exceed
P750,000 and who are not VAT-registered.

Who Are Required To File Percentage Tax Returns

          Any person who is not a VAT-registered person (persons exempt from VAT under Sec. 109z of the
Tax Code)
          Domestic carriers and keepers of garages, except owners of bancas and owners of animal drawn
two- wheeled vehicle
          Operators of international air and shipping carriers doing business in the Philippines
          Franchise grantees of electric, gas or water utilities
          Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts
for the preceding year do not exceed Ten Million Pesos (P 10,000,000.00) and did not opt to register
as VAT taxpayers
          Operators of communication equipment sending overseas dispatch, messages, or conversations from
the Philippines, except on services involving the following:
o         Government of the Philippines - for messages transmitted by the Government of the Republic of
the Philippines or any of its political subdivisions and instrumentalities

o         Diplomatic services - for messages transmitted by any embassy and consular offices of a foreign
government

o         International organizations - for messages transmitted by a public international organization or

any of its agencies based in the Philippines enjoying privileges, exemptions and immunities which
the government of the Philippine is committed to recognize pursuant to an international agreement

o         News Services - for messages from any newspaper, press association, radio or television
newspaper broadcasting agency, or newsticker services to any other newspaper, press association,
radio or television, newspaper,  broadcasting agency or newsticker services, or to bonafide
correspondents, which messages deal exclusively with the collection of news items for, or the
dissemination of news items through public press, radio or television broadcasting or a newsticker
service furnishing a general news service similar to that of the public press
          Banks and non-bank financial intermediaries and finance companies
          Life insurance premiums
          Agents of foreign insurance companies
          Proprietor, lessee, or operator of cockpits, cabarets, night or day clubs, boxing exhibitions,
professional basketball games, jai-alai and race tracks
          Every stock broker who effected a sale, barter, exchange or other disposition of shares of stock
listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities
          Corporate issuer / stock broker, whether domestic of foreign, engaged in the sale, barter, exchange
or other disposition through Initial Public Offering (IPO) seller in secondary public offering of shares of
stock in closely held corporations

Monthly Percentage Tax

Tax Form
BIR Form 2551 M - Monthly Percentage Tax Return

Documentary Requirements
 1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Duly approved Tax Debit Memo, if applicable

3.       Copy of Certificate of Registration issued by Cooperative Development Authority for

cooperatives and from the National Electrification Administration for electric cooperatives

4.       Previously filed return and proof of payment, for amended return
Procedures
1.  Fill-up BIR Form 2551 M in triplicate copies
2.       If there is payment:
         Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where
taxpayer is required to register and present the duly accomplished BIR Form 2551 M,
together with the required attachments and payment. (The Percentage Tax imposed shall be
paid at the time the return is filed by the taxpayer.)

         In places where there are no AABs, the duly accomplished BIR Form 2551 M, together
with the required attachments and payment, shall be filed/paid with the Revenue Collection
Officer or duly Authorized Treasurer of the city or municipality where said business or
principal place of business is located.

         Receive taxpayer's copy of the duly stamped and validated form from the teller of the
AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
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
2551M, 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 Filing

      Not 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 month
Group B - Twenty-Four (24) days following the end of the month
Group C - Twenty-Three (23) days following the end of the month
Group D - Twenty-Two (22) days following the end of the month
Group E - Twenty-One (21) days following the end of the month

Quarterly Percentage Tax

Tax Form
BIR Form 2551 Q - Quarterly Percentage Tax Return
Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable
2.       Duly approved Tax Debit Memo, if applicable
3.       Copy of Certificate of Registration issued by Cooperative Development Authority for
cooperatives and from the National Electrification Administration for electric cooperatives
4.       Previously filed return and proof of payment, for amended return
 Procedures
1.       Fill-up BIR Form 2551 Q in triplicate copies.
2.       If there is payment:
          Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where
taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together
with the required attachments and payment. (The Percentage Tax imposed shall be paid at the
time the return is filed by the taxpayer.)
          In places where there are no AABs, the accomplished BIR Form 2551 Q, together with the
required attachments and payment, shall be filed/paid with the Revenue Collection Officer or
duly Authorized Treasurer of the city or municipality where said business or principal place of
business is located.
          Receive taxpayer's copy of the duly stamped and validated form from the teller of the
AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
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 Filing
            Not 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 quarter

Percentage Tax For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or
Through Initial and/or Secondary Offering
Tax Form

BIR Form 2552 - Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and
Traded Through the Local Stock Exchange or Through Initial and/or Secondary Offering)

Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable
2.       Proof of Exemption for transactions not subject to tax, if applicable
3.       Duly approved Tax Debit Memo, if applicable
4.       Previously filed return and proof of payment, for amended return
 
Procedures

1.       Fill-up BIR Form 2552 in triplicate copies.

2.       If there is payment:
         Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office
where the local stock exchange is located and present the duly accomplished BIR Form
2552, together with the required attachments and payment. (The Percentage Tax imposed
shall be paid at the time the return is filed by the taxpayer.)
         Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB

3.       If there is no payment:

         Proceed to the Revenue District Office where the local stock exchange is located and
present the duly accomplished BIR Form 2552, 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
           For tax on sale of shares of stocks listed and traded through the local stock exchange (LSE) –
within five (5) banking days from the date of collection
          For tax on shares of stocks sold or exchanged through primary offering - within 30 days from the
date of listing in the LSE
          For tax on shares of stocks sold or exchanged through secondary public offering
- within five (5) banking days from the date of collection

Tax Rates
 
Coverage Basis Tax
Rate
Persons exempt from VAT Gross Sales or Receipts 3%
under Sec. 116
Domestic carriers and Gross Receipts 3%
keepers of garages  
International
Carriers:                                                                                        
International air/shipping Gross Receipts 3%
carriers doing business in the
Philippines
Franchise Grantees:
Electric , gas and water Gross Receipts 2%
utilities
Radio and television Gross Receipts 3%
broadcasting companies
whose annual gross receipts
of the preceding year do not
exceed P 10,000,000 and did
not opt to register asVAT
taxpayer
Banks and non-bank Interest, commissions and  
financing intermediaries discounts from lending
activities as well as income
from leasing on the basis of
remaining maturities of
instruments:
   Short term maturity
5%
(not over 2 years)
   Medium term (over 2
years but not over 4 3%
years)
   Long Term Maturity  
  o Over 4 years
but not over 7 1%
years
  o Over 7 years 0%
 
On Dividends 0%
On royalties, rentals of
properties, real or personal,
profits from exchange and all
5%
other items treated as gross
income under Sec. 32 of the
Code
Finance Companies On interest, discounts and 5%
other items of gross income
paid to finance companies and
other financial intermediaries
 not performing quasi banking
functions
Interest, commissions and
discounts paid from their loan
transactions from finance
  companies as well as income  
from financial leasing shall be
taxed based on the remaining
maturities of instruments:
 Short term maturity
  5%
(not over 2 years)
 Medium term (over 2
  years but not over 4 3%
years)
   Long Term Maturity  
o Over 4 years
  but not over 7 1%
years
  o Over 7 years 0%
Life Insurance Companies
(except purely cooperative Total premiums collected 5%
companies or associations)
Agents of foreign insurance
companies: (except    
reinsurance premium)
          Insurance agents
authorized under the
Insurance Code to
procure policies of Total premium collected 10 %
insurance for companies
not authorized to transact
business in the Phils.
          Owners of property
obtaining insurance
Total premium collected 5%
directly with foreign
insurance companies
Proprietors, lessee or
   
operator of the following:
Cockpits Gross receipts 18%
Cabarets, Night or Day Clubs Gross receipts 18%
Boxing exhibitions Gross receipts 10%
Professional basketball
Gross receipts 15%
games
Jai-alai and race track
(operators shall withheld tax Gross receipts 30%
on winnings)
Every stock broker who
effected a sale, barter,
Gross selling price or gross
exchange or other disposition
value in money of shares of
of shares of stock listed and ½ of 1
stocks sold, bartered,
traded through the Local %
exchanged or otherwise
Stock Exchange (LSE) other
disposed
than the sale by a dealer in
securities
A corporate issuer/stock Gross selling price or gross  
broker, whether domestic of value of in money of shares of
foreign, engaged in the sale, stocks sold, bartered,
 barter, exchange or other exchanged or otherwise
disposition through Initial disposed in accordance with 
Public Offering the proportion of stocks sold,
(IPO)/secondary public bartered or exchanged or
offering of shares of stock in after listing in the stock
closely held corporations exchange
           Up to 25 % 4%
         Over 25% but not over
  2%
33 1/3%
           Over 33 1/3 % 1%
 

Related Revenue Issuances

RR No. 4-95, RR 7-95, RR No. 5-97, RR No. 2-98, RR No. 7-95, RR No. 6-2001, RR No. 12-2001, RR No.
4-2002, RR No. 26-2002, RR No. 14-2003, RR No. 9-2004, RR No. 10-2004, RMC No. 6-2003, RMC No.
73-2004

Codal Reference
Sections 116 to 128 of the National Internal Revenue Code

VAT/Percentage Tax Returns

Quarterly Percentage Tax Return 

Description

This return shall be filed in triplicate by the following:

1.      Franchise grantees sending overseas dispatch, messages or conversation from the Philippines;and
2.      Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai
and racetracks.

 Value Added Tax

Description
Value-Added Tax is a form of sales tax. It is a tax on consumption levied on the sale, barter, exchange
or lease of goods or properties and services in the Philippines and on importation of goods into the
Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee or lessee of
goods, properties or services.

Who Are Required To File VAT Returns

 Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases
goods or properties and renders services subject to VAT, if the aggregate amount of actual gross
sales or receipts exceed One Million Five Hundred Thousand Pesos (P1,500,000.00).
 A person required to register as VAT taxpayer but failed to register
 Any person, whether or not made in the course of his trade or business, who imports goods

Monthly VAT Declarations

Tax Form
BIR Form 2550 M - Monthly Value-Added Tax Declaration (February 2007 ENCS)
Documentary Requirements
1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form No. 2307), if applicable
2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax At Source
(SAWT), if applicable

3. Duly approved Tax Debit Memo, if applicable

4. Duly approved Tax Credit Certificate, if applicable

5. Authorization letter, if return is filed by authorized representative.

Procedures
1. Fill-up BIR Form No. 2550 M in triplicate copies (two copies for the BIR and one copy for the taxpayer)

2. If there is payment:
 File the Monthly VAT declaration, together with the required attachments, and pay the VAT
due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District
Office (RDO)/Large Taxpayers District Office (LTDO) where the taxpayer (head office of the
business establishment) is registered or required to be registered.
The taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall
machine validate as evidence that payment was received by the AAB. The AAB receiving the tax
return shall stamp mark the word "Received" on the return and machine validate the return as
proof of filing the return and payment of the tax.
 In places where there are no duly accredited agent banks, file the Monthly VAT declaration,
together with the required attachments and pay the VAT due with the Revenue Collection Officer
(RCO) or duly authorized Treasurer of the Municipality where such taxpayer (head office of the
business establishment) is registered or required to be registered.
 The RCO or duly authorized Municipal/City Treasurer shall issue a Revenue Official Receipt upon
payment of the tax.
3. If there is no payment:
 File the Monthly VAT Declaration, together with the required attachments with the RDO/LTDO/Large
Taxpayers Assistance Division, Collection Agent or duly authorized Municipal/ City Treasurer of
Municipality/City where the taxpayer (head office of the business establishment) is registered or required
to be registered.
Deadline
 Manual Filing
Not later than the 20th day following the end of each month
 Through Electronic Filing and Payment System (eFPS):
Period for filing Monthly VAT
Business Industry
Declarations
Group A
Insurance and Pension
25 days following the end of the
Funding                                                  
month
Activities Auxiliary to Financial Intermediation
Construction
Water Transport
Hotels and Restaurants
Land Transport
Group B
Manufacture and Repair of Furniture 24 days following the end of the
Manufacture of Basic Metals month
Manufacture of Chemicals and Chemical Products
Manufacture of Coke, Refined Petroleum & Fuel Products
Manufacture of Electrical Machinery & Apparatus N.E.C.
Manufacture of Fabricated Metal Products
Manufacture of Food, Products & Beverages
Manufacture of Machinery & Equipment NEC
Manufacture of Medical, Precision, Optical Instruments
Manufacture of Motor Vehicles, Trailer & Semi-Trailers
Manufacture of Office, Accounting & Computing Machinery
Manufacture of Other Non-Metallic Mineral Products
Manufacture of Other Transport Equipment
Manufacture of Other Wearing Apparel
Manufacture of Paper and Paper Products
Manufacture of Radio, TV & Communication Equipment/
Apparatus
Manufacture of Rubber & Plastic Products
Manufacture of Textiles
Manufacture of Tobacco Products
Manufacture of Wood & Wood Products
Manufacturing N.E.C.
Metallic Ore Mining
Non-Metallic Mining & Quarrying
Group C
Retail Sale 23 days following the end of the
Wholesale Trade and Commission Trade month
Sale, Maintenance, Repair of Motor Vehicle, Sale of
Automotive Fuel
Collection, Purification and Distribution of Water
Computer and Related Activities
Real Estate Activities
Group D
Air Transport 22 days following the end of the
Electricity, Gas, Steam & Hot Water Supply month
Postal & Telecommunications
Publishing, Printing & Reproduction of Recorded Media
Recreational, Cultural & Sporting Activities
Recycling
Renting of Goods & Equipment
Supporting & Auxiliary Transport Services
Group E
Activities of Membership Organizations, Inc. 21 days following the end of the
Health and Social Work month
Public Admin & Defense Compulsory Social Security
Research and Development
Agricultural, Hunting, and Forestry
Farming of Animals
Fishing
Other Service Activities
Miscellaneous Business Activities
Unclassified

Quarterly Value-Added Tax Return

Tax Form
BIR Form No. 2550Q - Quarterly Value-Added Tax Return (February 2007 ENCS)
Attachments to the Return
1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form 2307), if applicable
2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax At Source
(SAWT), if applicable
3. Duly approved Tax Debit Memo, if applicable

4. Duly approved Tax Credit Certificate, if applicable

5. Previously filed return and proof of payment, for amended return
6. Authorization letter, if return is filed by authorized representative
Procedures
1. Fill-up BIR Form 2550 Q in triplicate copies (two copies for the BIR and one copy for the taxpayer)

2. If there is payment:

 File the Quarterly VAT Return, together with the required attachments, and pay the VAT due thereon
with any AAB under the jurisdiction of the RDO/LTDO where the taxpayer (head office of the business
establishment) is registered or required to be registered.
The taxpayer must accomplish and submit BIR- prescribed deposit slip, which the bank teller shall machine validate as evidence
that payment was received by the AAB. The AAB receiving the tax return shall stamp mark the word "Received" on the return
and machine validate that return as proof of filing the return and payment of the tax.
 In places where there are no duly accredited agent banks, file the Quarterly VAT Return, together
with the required attachments and pay the VAT due with the Revenue Collection Officer (RCO) or duly
authorized Treasurer of the Municipality where such taxpayer (head office of the business
establishment) is registered or required to be registered.
The RCO or duly authorized Municipal/City Treasurer shall issue a Revenue Official Receipt upon payment of the tax.
3. If there is no payment:
 File the Quarterly VAT Return, together with the required attachments with the RDO/LTDO/Large
Taxpayers Assistance Division, Collection Agent or duly authorized Municipal/City Treasurer of
Municipality/City where the taxpayer (head office of the business establishment) is registered or
required to be registered.

Reminders:
1. Only one consolidated Monthly VAT Declaration/Quarterly VAT Return
shall be filed covering the results of operation of the head office as well as
the branches for all lines of business subject to VAT.

2. The Quarterly List of Sales and Purchases shall be submitted in magnetic

form using 3.5-inch floppy diskette following the format provided under
Section 4.114-3(g) of RR No. 16-2005.
3. The Quarterly List of Sales and Purchases shall be submitted through
electronic filing facility for taxpayers under the jurisdiction of the Large
Taxpayers Service (LTS) and those enrolled under the eFPS.
Deadline
Within twenty five (25) days following the close of taxable quarter (for manual filing).
Within thirty (30) days following the close of taxable quarter (for taxpayers under the jurisdiction of the
LTS and those enrolled under eFPS)

Tax Rates
 On sale of goods and properties - twelve percent (12%) of the gross selling price or gross value in
money of the goods or properties sold, bartered or exchanged

 On sale of services and use or lease of properties - twelve percent (12%) of gross receipts derived from
the sale or exchange of services, including the use or lease of properties
 On importation of goods - twelve percent (12%) based on the total value used by the Bureau of Customs
in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges,
such as tax to be paid by the importer prior to the release of such goods from customs custody;
provided, that where the customs duties are determined on the basis of quantity or volume of the
goods, the VAT shall be based on the landed cost plus excise taxes, if any.
 On export sales and other zero-rated sales - 0%
Filing Date
The return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.
Monthly Percentage Tax Return  
Description
This return shall be filed in triplicate by the following:
1. Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and who are not VAT-
registered persons;
2. Domestic carriers and keepers of garages, except owners of bancas and owners of animal-drawn
two wheeled vehicle;
3. Operators of international air and shipping carriers doing business in the Philippines;
4. Franchise grantees of gas or water utilities;
5. Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts
of the preceding year do not exceed Ten Million Pesos (P10,000,000.00) and did opt to register as
VAT taxpayers;
6. Banks, non-bank financial intermediaries and finance companies;
7. Life insurance companies;and
8. Agent of foreign insurance companies.
Filing Date
For Manual EFPS
In accordance with the schedule set forth in RR No. 26-2002 as
follows:
 
Group A  : Twenty five (25) days following end of the month
 
A) Large and Non-large Not later than the 20th day following the end of each Group B  : Twenty four (24) days following end of the month
Taxpayer month.  
Group C  : Twenty three (23) days  following end of the month
 
Group D  : Twenty two (22) days following end of the month
 
Group E  : Twenty one (21) days following end of the month

Monthly Value-Added Tax Declaration  

Description
This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration
has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate
sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.
Filing Date
For Manual EFPS
In accordance with the schedule set forth in RR No. 26-2002 as
follows:
 
Group A  : Twenty five (25) days following end of the month
 
A) Large and Non-large Not later than the 20th day following the close of the Group B  : Twenty four (24) days following end of the month
Taxpayer month.  
Group C  : Twenty three (23) days  following end of the month
 
Group D  : Twenty two (22) days following end of the month
 
Group E  : Twenty one (21) days following end of the month

Quarterly Value-Added Tax Return  

Description
This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration
has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate
sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.
Filing Date
This return is filed not later than the 25th day following the close of each taxable quarter. The term "taxable
quarter" shall mean the quarter that is synchronized to the income tax quarter of the taxpayer (i.e. Calendar
quarter of Fiscal Quarter)
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The
Local Stock Exchange or Thru Initial and/or Secondary Public Offering  
Description
This return is filed by the following taxpayers:
1. Every stock broker, who effected a sale, exchange or other disposition of shares of stock listed and
traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities, subject to a
tax rate of one-half of one percent (1/2 of 1%) of the gross selling price or gross value in money of the
stock sold, bartered or exchanged or otherwise disposed, which tax shall be shouldered by the seller/
transferor.
2. A corporate issuer, engaged in the sale, exchange or other disposition through Initial Public Offering
(IPO) of shares of stock in closely-held corporations at the rates provided hereunder based on the gross
selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise
disposed in accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise
disposed to the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%
  3. A stock broker who effected a sale, exchange or other disposiiton through secondary public offering of
shares of stock in closely held corporations at the rates provided hereunder based on the gross selling
price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed in
accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to the
total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% 4%
Over 25% but not over 33 1/3% 2%
 Over 33 1/3% 1%

Return of Percentage Tax Payable under Special Laws  

Description
This return is filed by all taxpayers liable to pay percentage tax under Special Laws.
Filing Date
On or before the due date for payments of tax as stated in the Special Law.
Value-Added Tax