BIR FORM 2551M PDF

This return shall be filed in triplicate by the following: I. 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 gas or water utilities.

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Description This return shall be filed in triplicate by the following: 1. 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 gas or water utilities.

Franchise grantees sending overseas dispatch, messages or conversations from the Philippines, except on services involving the following: a. Government of the Philippines - for messages transmitted by the Government of the Republic of the Philippines or any of its political subdivisions and instrumentalities; b. Diplomatic Services - for messages transmitted by any embassy and consular offices of a foreign government; c. International organizations - for messages transmitted by a public international organization or any of its agencies based in the Philippines enjoying privileges and immunities pursuant to an international agreement; and d.

News services - for messages from any newspaper, press association, radio or television newspaper, broadcasting agency, or newsticker service to any other newspaper, press association, radio or television newspaper broadcasting agencu or newsticker services or to bonadife 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.

Proprietors, lesses or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks. Banks, non-bank financial intermediaries and finance companies. Life insurance companies. Agents of foreign insurance companies. Filing Date The return shall be filed and the tax paid within twenty five 25 days after the end of each taxable quarter. BIR Form No.

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