BIR Form No. 2553 - Return of Percentage Tax Payable Under Special Laws Guidelines and Instructions Who Shall File All taxpayers who are liable to pay percentage tax under special laws. When and Where to File The return shall be filed on or before the due date for payment of the tax as stated in the special law.

The BIR Website also serves as the gateway to all BIR electronic services (i.e. Electronic Filing and Payment System, eBIRForms, etc.) that were developed to make compliance with the Bureau's registration, filing and payment requirements easier for taxpayers.

Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362(a) to be an S corporation.

Attach to Form 2553 a statement describing the relevant facts and circumstances and, if applicable, the gross receipts from sales and services necessary to establish a business purpose. See the instructions for details regarding the gross receipts from sales and services.

The Bureau of Internal Revenue (BIR) Website (www.bir.gov.ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing regulations and revenue issuances, including information on BIR Programs and Projects.

Dec 18, 2024 · Find mailing addresses by state and date for filing Form 2553.

BIR Form 2553 Return of Percentage Tax Payable Under Special Laws You are possibly viewing an older version of this form. Click here to check for an updated one.

Feb 16, 2011 · 4. Return of Percentage Tax Payable under Special Laws – BIR Form No. 2553. Upon filing this return, the total amount payable shall be paid to the Authorized Agen Bank (AAB) where the return is files.

BIR Form No. 2553(99) - Free download as Excel Spreadsheet (.xls / .xlsx), PDF File (.pdf), Text File (.txt) or read online for free. This document is a return of percentage tax form submitted to the Bureau of Internal Revenue of the Philippines.

BIR Form No. 2553 - Return of Percentage Tax Payable Under Special Laws Guidelines and Instructions. Who Shall File. All taxpayers who are liable to pay percentage tax under special laws. When and Where to File. The return shall be filed on or before the due date for payment of the tax as stated in the special law.