BIR 2551Q — Sales tax for entertainment operators

2014 Submit dates

    Submit by For the period starting
  1. Mon, Jan 20 Tue, Oct 1
  2. Mon, Apr 21 Wed, Jan 1
  3. Mon, Jul 21 Tue, Apr 1
  4. Mon, Oct 20 Tue, Jul 1

BIR 2551Q — Quick facts


Required by

To be submitted

Form download link

Print instructions

Submission steps

Payment instructions

Due date


Learn more at

BIR 2551Q — Answers to your questions

1. What is the name of the 2551Q?

  • The name of the 2551Q is "Quarterly Percentage Tax Return".

2. What is the purpose of the 2551Q?

  • The purpose of the 2551Q is to file sales tax for entertainment operators.

 Notes: For operators of communication equipment sending overseas, like broadcasting or for operator of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and race tracks.

3. How do you submit the 2551Q?

  • To submit the form 2551Q, you must:
    1. Sign in black ink.
    2. Get all copies stamped upon payment.
    3. Take one stamped copy back for your own records.

4. When is the due date to submit the 2551Q?

  • The form 2551Q is to be submitted on the january 20th, April 20th, July 20th, October 20th (20 days after the end of the quarter — If this day is a Saturday, Sunday or holiday, it must be submitted by the first working day AFTER.)

5. When is the payment due for the 2551Q?

  • For the 2551Q, you must pay on or before submission. Either cash to selected Landbank branches, or by company check at selected branches of the bank where your check book was issued. See BIR accredited banks.

 Notes: Your local RDO can receive payment if paying on the last day it is due. You can file this form at your Local Revenue District Office. In places where there is no Authorized Agent Banks, this form payment shall be filed and the tax paid with the Revenue Collection Officer or the Authorized City or Municipal Treasurer within the Revenue District where you are located.

6. How many copies do you need to submit for the 2551Q?

  • For the 2551Q, you must submit 3 copies.

 Notes: Forms must be submitted in triplicate, portrait and in long bond (US folio) size.