2551Qv2018: who files, deadline and how to file

BIR Form 2551Qv2018, often called 2551Q: who files it, its quarterly deadline, what each part asks, and how to send it with Tax Techie.

Last checked November 2, 2026

2551Qv2018 (often called BIR Form 2551Q), the Quarterly Percentage Tax Return, is for a business that doesn't charge VAT: it pays a tax on its gross sales or receipts (its total sales before expenses) each quarter. It is due within 25 days after the quarter ends. In Tax Techie you fill it in, validate it, and send it with Submit / Final Copy.

Who files it, and when

Who: every person subject to percentage tax under the Tax Code: a business that pays this tax on its sales instead of charging VAT.

When: File it within 25 days after each quarter ends, for quarters ending March, June, September and December. If that day is a Saturday, Sunday or holiday, the deadline is the next working day. A taxpayer on a fiscal year (a 12-month accounting year that doesn't end in December) counts the 25 days from the end of each quarter of their own year. The next dates are on the deadlines calendar.

Tax Techie doesn't file through eFPS (BIR's Electronic Filing and Payment System). eFPS filers have their own deadlines.

Chose the 8% income tax rate? A self-employed individual or professional who chooses the 8% income tax rate pays it instead of both the graduated income tax rates and the percentage tax under Section 116 (RA 10963). Item 13 records that choice, in the first quarter of the year.

Before you start

The taxpayer in Tax Techie, with their TIN (Taxpayer Identification Number), RDO (the Revenue District Office they're registered with) and email address. See how to fill in and validate a return.
The quarter's gross sales or receipts, and the ATC for each kind of income (the Alphanumeric Tax Code: BIR's code for a kind of income and its rate, such as PT 010).
Any BIR Form 2307 received, for percentage tax withheld by customers.

What each part asks

Part	Items	What to enter
Return period	1–5	Calendar or fiscal year (Item 1), the month and year it ends (Item 2), the quarter (Item 3), whether it amends a return already filed for that quarter (Item 4), and the sheets attached (Item 5).
I. Background Information	6–13	From the taxpayer's profile: TIN, RDO, name, address, zip code, contact number and email address (Items 6–11). Whether the taxpayer claims tax relief under a special law or tax treaty (Items 12 and 12A). For individuals, the income tax rate chosen, in the first quarter of the year (Item 13).
II. Total Tax Payable	14–24	The tax due, from Schedule 1 (Item 14). Less percentage tax withheld per BIR Form 2307 (Item 15), tax paid on a return this amends (Item 16) and other credits (Item 17). Penalties, if late (Items 20–22). Tax Techie works out the totals, down to the amount payable (Item 24).
III. Details of Payment	25–28	How it was paid: cash or bank debit memo, check, tax debit memo, or another way.
Schedule 1	Page 2	For each kind of income, its ATC and the taxable amount. Tax Techie fills in the rate and works out the tax due. The total goes to Item 14.

Filing it in Tax Techie

On the taxpayer's page, click New return, type 2551Q, and choose 2551Qv2018.
Choose Calendar or Fiscal (Item 1), type the year (Item 2), and choose the quarter (Item 3). Answer Items 4 and 12, and, for an individual in the first quarter, Item 13.

Page 1 Open full size
Click Page 2 · Schedule 1. In row 1, choose the ATC and type the taxable amount. Tax Techie fills in the rate and the tax due. Use another row for each other kind of income.

Schedule 1 Open full size
Click Validate, then Save, then send it with Submit / Final Copy.

Messages for this form

Tax Techie shows BIR's Offline eBIRForms messages word for word. The ones you're most likely to see:

Message	What to do
`Select a calendar type on Item no. 1.`	Choose Calendar or Fiscal in Item 1.
`Select a Quarter on Item no. 3.`	Choose the quarter in Item 3.
`Please select an ATC in Schedule 1.`	Schedule 1 has an amount but no ATC: choose its ATC on Page 2.
`If you are filing zero transaction, please select the applicable ATC in Page 2 Schedule 1.`	Even with no sales or receipts in the quarter, choose the ATC in Schedule 1 and leave the amount at zero.
`Please specify Tax Relief on Item 12.`	Item 12 says Yes: choose the special law or treaty in Item 12A.
`Please specify If overpayment below Item 24.`	Item 24 is an overpayment: choose what to do with it, below Item 24.
`Please file using the old version of the form.`	2551Qv2018 is for 2018 onwards. Earlier quarters use the old version, in BIR's Offline eBIRForms.