Electronic Filing and Payment System Job Aid

BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

A. FORM DOWNLOAD

1) Enter the year ended for filing in the <Year Ended>field and the return period
month and year in the <Return Period>field.
Note:
The <TIN>and <Name>field entries are preloaded from the BIR
database.
2) Select a Return Period Quarter.
3) Click on the OK Button.
4) Click on the link 2551M_(TIN).zip that appears on top of the BIR Main | Help
menu to download the form. You may opt to save the file or open it in its
current location.
Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

B. FILLING UP THE FORM

Item no. 1 <For the Month (MM/YYYY)>, Item no. 2 <Quarter>, and Item no. 3
<Return Period>are inherited from the form download page. These fields are
not editable.
Item no. 4 <Amended Return?>is marked as Yes by the system since
amendment to Form 2200T is not allowed.
Items 4 to 10 are automatically populated by the system based on taxpayer
records. These fields are not modifiable.

Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003


1) In the Item no. 13 <Are you availing of tax relief under Special Law of
International Tax Treaty?>field, select Yes or No to indicate if you are
availing of tax relief or not.
Note:
If the selected option is Yes, the specify portion is enabled. Select
Special Rate or International Tax Treaty from the dropdown list.
If the selected option is No, the specify portion is disabled with no
selected value.

Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

2) In Item nos. 14B-18B <ATC>, click on blue link to select Alphanumeric Tax Code.

3) Select Alphanumeric Tax Code accompanied by the Industries Covered by
Percentage Tax and corresponding Tax Rate by clicking on the row you want to
select. Then, click the Add ATC icon.
Note:
To scroll through the list, use the up and down arrows.
Clicking on the Cancel Button will close this window.
Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

4) Supply the values for Item nos. 14C-18C <Taxable Amount>.
Note:
Values for Item nos. 14C-18C <Taxable Amount>should be greater than or
equal to zero (0).
5) Fill up Schedule 1.
Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

6) Supply values for Period Covered column by selecting month and day from the list
and enter the year.
7) Supply values for Name of Withholding Agent column.
Note:
Name of Withholding Agent accepts a maximum of 50
alphanumeric characters.
8) Supply values for Income Payments, Tax Withheld and Applied column.
Note:

Values for Income Payments, Tax Withheld and Applied columns should be
greater than or equal to zero (0).
Electronic Filing and Payment System Job Aid
BIR Form No. 2551M (Monthly Percentage Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 November 2003

9) If this is an amended return, supply the value for Item no. 20B <Tax Paid in Return
Previously Filed, if this is an Amended Return>field.
Note:
Values for Item no. 20B <Tax Paid in Return Previously Filed, if this is an
Amended Return>should be greater than or equal to zero (0).
If this is not an amended return, Item no. 20B <Tax Paid in Return Previously
Filed, if this is an Amended Return>is disabled.
10) Supply the values for Item nos. 23A, 23B and 23C, if applicable.
Note:
Values for Item nos. 23A, 23B and 23C should be greater than or equal to
zero (0).
11) If computed value in Item no. 24 <Total Amount Payable / (Overpayment)>is
negative, select To be Refunded or To be Issued a Tax Credit Certificate.
12) Click on the Upload icon at the bottom of the form to submit. The system will
prompt the user of erroneous entries