Dates of Filing of Quarterly Value-Added Tax (VAT) Returns (BIR Form No. 2550Q) and Quarterly Percentage Tax Returns (BIR Form No. 2551)
Revenue Memorandum Circular No. 14-98 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Apr 21, 1998
Full text
April 21, 1998 REVENUE MEMORANDUM CIRCULAR NO. 14-98 SUBJECT : Dates of Filing of Quarterly Value-Added Tax (VAT) Returns (BIR Form No. 2550Q) and Quarterly Percentage Tax Returns (BIR Form No. 2551) TO : All Internal Revenue Officers and Others Concerned In accordance with the provisions of Section 114 (A) and Section 128 (A) of the National Internal Revenue Code (as amended by RA 8424), every person liable to file quarterly value-added and percentage tax returns, respectively, must file the aforementioned returns within twenty-five (25) days following the close of each taxable quarter. All revenue officials and employees are enjoined to give this Circular the widest publicity possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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