REVENUE MEMORANDUM CIRCULAR NO. 26-2018 issued on April 25, 2018 circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS), which was revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law.

          Taxpayer shall file and/or pay through the following mode:

1. Manual Form
   
1. The newly-revised BIR Form No. 2551Q is already available under the BIR Forms-VAT/Percentage Tax Returns section of the BIR website (www.bir.gov.ph).
2. Manual filers shall download the PDF format of BIR Form No. 2551Q, print it and fill out the applicable items/fields.
3. Taxable amount to be indicated in the Quarterly Percentage Tax Return shall be the total gross sales/receipts for the quarter.
4. Payment of the Percentage Tax due thereon shall be made through:
   • Manual Payment:
     • Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered.
     • 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 (RCO), through the Mobile Revenue Collection Officers System (MRCOS) facility, under the jurisdiction of the RDO.
   • Online Payment:
     • Through GCash Mobile Payment
     • Landbank of the Philippines, Linkbiz Portal, for taxpayers who have ATM accounts with LBP and/or holders of Bancnet ATM/Debit Card
     • DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit
5. In case manual filers paid the Percentage Taxes due for the first and second months of the quarter using BIR Form No. 2551M, taxpayers still need to file the Quarterly Percentage Tax Return (BIR Form No. 2551Q) and indicate in the return the total gross sales/receipts for the quarter and the total payment made in the first two (2) months. The payment(s) made shall be reflected in Item No. 17 – Other Credit/Payment Made of the newly-revised BIR Form No. 2551Q.
6. If manual filers also paid the Percentage Tax due for the third month using BIR Form No. 2551M, taxpayers still need to file the Quarterly Percentage Tax Return (BIR Form No. 2551Q) and indicate in the return the total gross sales/receipts for the quarter and the total payments made for the three (3) months in Item No. 17 – Other Credit/Payment Made of the newly-revised BIR Form No. 2551Q.. 

1. Electronic Bureau of Internal Revenue Forms (eBIRForms)
   
   1. eBIRForms filers shall use the enhanced old BIR Form No. 2551Q in Offline eBIRForms Package v7, which contained all the Alphanumeric Tax Codes (ATCs) enumerated in BIR Form No. 2551M, in filing the return.
   2. Taxable amount to be indicated in the Quarterly Percentage Tax Return shall be the total gross sales/receipts for the quarter.
   3. In case eBIRForms filers already paid the Percentage Taxes for the first and/or second and/or third month of the quarter, as a work-around procedure, payment(s) made are to be reflected in Item No. 20A – Creditable Percentage Tax Withheld per BIR Form No. 2307.
   4. Payment of the Percentage Tax due thereon shall be made through manual payment or online payment.
2. Electronic Filing and Payment System (eFPS)
   
   1. eFPS Filers shall use the enhanced old BIR Form No. 2551 in the system, which contained all the ATCs enumerated in BIR Form No. 2551M, in filing the return.
   2. Taxable amount to be indicated in the Quarterly Percentage Tax Return shall be the total gross sales/receipts for the quarter.
   3. In case eFPS filers already paid the Percentage Taxes for the first and/or second and/or third month of the quarter, as a work-around procedure, payment(s) made are to be reflected in Item No. 20A – Creditable Percentage Tax Withheld per BIR Form No. 2307.
   4. After e-filing, proceed to online payment by clicking the “Proceed to Payment” button and pay the Percentage Tax due.