(To be filled up by the BIR)
DLN:
PSIC:
BIR Form No.
Monthly Percentage
Tax Return
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
2551M
September 2005 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an X.
1
2
For the
Calendar
Year ended
(MM/YYYY)
Fiscal
3 For the month
12 2013
Part I
Amended Return
02 2013
(MM/YYYY)
Background
Yes
5 Number of sheets attached
No
Information
TIN
Occupation
Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name
936
385
169
7 RDO Code
000
8 Line of Business/
013
DIEM COMPUTER SHOP
10
Telephone Number
PADDAYUMAN, DEVIS VILLAFUERTE
11 Registered Address
12
Zip Code
CAMASI, PEABLANCA, CAGAYAN
13 Are you availing of tax relief under Special Law
or International Tax Treaty?
Yes
Part II
No
If yes, specify
Computation of Tax
Taxable Transaction/
Industry Classification
14A
3502
ATC
7290
Taxable Amount
Tax Rate
Tax Due
14B
14C
14D
14E
15A
15B
15C
15D
15E
16A
16B
16C
16D
16E
17A
17B
17C
17D
17E
18A
18B
18C
18D
18E
19 Total Tax Due
20
Less: Tax Credits/Payments
300.00
19
20A
Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)
20A
20B
Tax Paid in Return Previously Filed, if this is an Amended Return
20B
Total Tax Credits/Payments (Sum of Items 20A & 20B)
21
300.00
22 Tax Payable (Overpayment) (Item 19 less Item 21)
Add: Penalties
Surcharge
23
23A
23B
21
300.00
22
Interest
Compromise
23C
23D
24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)
24
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.
DEVIS V. PADDAYUMAN
25
26
President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory
TIN of Signatory
Tax Agent Acc. No./Atty's Roll No.(if applicable)
Part III
Particulars
27 Cash/Bank 27A
Treasurer/Assistant Treasurer
(Signature Over Printed Name)
Date of Issuance
Title/Position of Signatory
Date of Expiry
TIN of Signatory
Details of Payment
Drawee Bank/
Agency
Number
27B
MM
27C
Date
DD
YYYY
Amount
27D
Stamp of
Receiving Office/AAB
and Date of Receipt
(RO's Signature/
Debit Memo
28 Check 28A
28B
28C
28D
29 Tax Debit
29A
29B
29C
30B
30C
30D
Bank Teller's Initial)
Memo
30 Others 30A
Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)
BIR FORM 2551M (ENCS)-PAGE 2
Schedule 1
Period Covered
Tax Withheld Claimed as Tax Credit
Name of Withholding Agent
Income Payments
Tax Withheld
Applied
Total (To Item 20A)
ATC
PT 010
Percentage Tax On:
ALPHANUMERIC TAX CODE (ATC)
Tax Rate
ATC
Persons exempt from VAT under Sec. 109v (Sec. 116)
PT 040
Domestic carriers and keepers of garages
PT 041
International Carriers
PT 060
Franchises on gas and water utilities
PT 070
Franchises on radio/TV broadcasting companies whose
annual gross receipts do not exceed P 10 M
Tax on banks and non-bank financial intermediaries performing quasi
banking functions
1) On interest, commissions and discounts from lending
activities as well as income from financial leasing, on
the basis of remaining maturities of instruments from
which such receipts are derived
PT 105
Maturity period is five (5) years or less
PT 101
Maturity period is more than five (5) years
PT 102
2) On dividends and equity shares and net income of
subsidiaries
3%
3%
3%
2%
PT 103 3)
PT 104 4)
Percentage Tax On:
Tax Rate
On royalties, rentals of property, real or personal, profits
from exchange and all other gross income
On net trading gains within the taxable year on foreign currency,
debt securities, derivatives, and other financial instruments
7%
7%
Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions
3%
5%
1%
0%
1)
On interest, commissions and discounts from lending activities
as well as income from financial leasing, on the basis of remaining
maturities of instruments from which such receipts are derived
PT 113
Maturity period is five (5) years or less
PT 114
Maturity period is more than five (5) years
PT 115 2) From all other items treated as gross income under the code
PT 120 Life Insurance premium
Agents of Foreign Insurance Companies
PT 130
a) Insurance Agents
PT 132
b) Owners of property obtaining insurance directly
with foreign insurance companies
BIR Form No. 2551M Percentage Tax Return
Guidelines and Instructions
5%
1%
5%
5%
10%
5%
2551M
3502
300.00
300.00
300.00
Stamp of
Receiving Office/AAB
and Date of Receipt
(RO's Signature/
Bank Teller's Initial)
BIR FORM 2551M (ENCS)-PAGE 2
med as Tax Credit
. 2551M Percentage Tax Return
elines and Instructions
Applied
(To be filled up by the BIR)
DLN:
PSIC:
BIR Form No.
Monthly Percentage
Tax Return
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
2551M
September 2005 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an X.
1
2
For the
Calendar
Fiscal
3 For the month
Year ended
(MM/YYYY)
Amended Return
(MM/YYYY)
Part I
Yes
Background
5 Number of sheets attached
No
Information
TIN
Occupation
Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name
7 RDO Code
8 Line of Business/
10
11 Registered Address
12
13 Are you availing of tax relief under Special Law
or International Tax Treaty?
Yes
Part II
No
Zip Code
If yes, specify
Computation of Tax
Taxable Transaction/
Industry Classification
ATC
Taxable Amount
Tax Rate
Tax Due
14A
14B
14C
14D
14E
15A
15B
15C
15D
15E
16A
16B
16C
16D
16E
17A
17B
17C
17D
17E
18A
18B
18C
18D
18E
19 Total Tax Due
20
Less: Tax Credits/Payments
19
20A
Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)
20A
20B
Tax Paid in Return Previously Filed, if this is an Amended Return
20B
Total Tax Credits/Payments (Sum of Items 20A & 20B)
21
Telephone Number
22 Tax Payable (Overpayment) (Item 19 less Item 21)
Add: Penalties
Surcharge
23
23A
23B
21
22
Interest
Compromise
23C
23D
24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)
24
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.
DEVIS V. PADDAYUMAN
25
26
President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory
TIN of Signatory
Tax Agent Acc. No./Atty's Roll No.(if applicable)
Part III
Particulars
27 Cash/Bank 27A
Treasurer/Assistant Treasurer
(Signature Over Printed Name)
Date of Issuance
Title/Position of Signatory
Date of Expiry
TIN of Signatory
Details of Payment
Drawee Bank/
Agency
Number
27B
MM
27C
Date
DD
YYYY
Amount
27D
Stamp of
Receiving Office/AAB
and Date of Receipt
(RO's Signature/
Debit Memo
28 Check 28A
28B
28C
28D
29 Tax Debit
29A
29B
29C
30B
30C
30D
Bank Teller's Initial)
Memo
30 Others 30A
Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)
BIR FORM 2551M (ENCS)-PAGE 2
Schedule 1
Period Covered
Tax Withheld Claimed as Tax Credit
Name of Withholding Agent
Income Payments
Tax Withheld
Applied
Total (To Item 20A)
ATC
PT 010
Percentage Tax On:
ALPHANUMERIC TAX CODE (ATC)
Tax Rate
ATC
Persons exempt from VAT under Sec. 109v (Sec. 116)
PT 040
Domestic carriers and keepers of garages
PT 041
International Carriers
PT 060
Franchises on gas and water utilities
PT 070
Franchises on radio/TV broadcasting companies whose
annual gross receipts do not exceed P 10 M
Tax on banks and non-bank financial intermediaries performing quasi
banking functions
1) On interest, commissions and discounts from lending
activities as well as income from financial leasing, on
the basis of remaining maturities of instruments from
which such receipts are derived
PT 105
Maturity period is five (5) years or less
PT 101
Maturity period is more than five (5) years
PT 102
2) On dividends and equity shares and net income of
subsidiaries
3%
3%
3%
2%
PT 103 3)
PT 104 4)
Percentage Tax On:
Tax Rate
On royalties, rentals of property, real or personal, profits
from exchange and all other gross income
On net trading gains within the taxable year on foreign currency,
debt securities, derivatives, and other financial instruments
7%
7%
Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions
3%
5%
1%
0%
1)
On interest, commissions and discounts from lending activities
as well as income from financial leasing, on the basis of remaining
maturities of instruments from which such receipts are derived
PT 113
Maturity period is five (5) years or less
PT 114
Maturity period is more than five (5) years
PT 115 2) From all other items treated as gross income under the code
PT 120 Life Insurance premium
Agents of Foreign Insurance Companies
PT 130
a) Insurance Agents
PT 132
b) Owners of property obtaining insurance directly
with foreign insurance companies
BIR Form No. 2551M Percentage Tax Return
Guidelines and Instructions
5%
1%
5%
5%
10%
5%
