REVENUE MEMORANDUM CIRCULAR NO. 12-2020 issued on February 7, 2020 circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS).

The revised manual return is available under BIR Forms-VAT/Percentage Tax Returns Section of the BIR website (www.bir.gov.ph). However, it is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall continue to use the existing BIR Form No. 2552 in the eFPs and in the Offline eBIRForms Package v7.5 in filing the return. Once the form is available in eFPS or is already included in the new Offline BIRForms Package, a revenue issuance shall be released to announce the availability of the revised return.
Manual filers shall download and print the PDF version of the form and completely fill out all applicable fields. Otherwise, said filers shall be subjected to penalties under Sec. 250 of the Tax Code, as amended. Payment of the tax due, thereon, if any, for manual and eBIRForms filers shall
be made thru:
a) Manual Payment
 Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the broker or issuer is registered; or
 In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO using the Mobile Revenue Collection Officer System facility.
b) Online Payment
 Thru GCash mobile payment;
 LandBank of the Philippines (LBP) Linkbiz Portal – for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card
 Development Bank of the Philippines Tax Online – for taxpayers who are holders of Visa/MasterCard credit card and/or ATM/Debit Card
 Union Bank Online Web and Mobile Payment Facility – for taxpayers who have account with Union Bank