{"text_format":"3","workbook":"xls","n_sheets":1,"sheets":["Sheet1"],"not_rendered":{"images":2,"macros":1,"external_links":1,"defined_names":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

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["(To be filled up by the BIR)"]
[null,"DLN:",{"$nulls":27},"PSIC:"]
[]
[]
[]
[]
[]
[{"$nulls":31}," "]
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["Fill in all applicable spaces. Mark all appropriate boxes with an “X”.  "]
[1,"  For the",{"$nulls":3},"Calendar",{"$nulls":3}," Fiscal",null," 3","For the month   ",{"$nulls":9},"4    Amended Return",null,null,"5","Number of sheets attached"]
[2,"   Year ended"]
[]
["Part I",{"$nulls":15},"B a c k g r o u n d    I n f o r m a t i o n  "]
[6,"TIN",{"$nulls":11},"  7 RDO Code",{"$nulls":6},8,"Line of  Business/"]
[{"$nulls":21},"     Occupation"]
[9,"Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name",{"$nulls":24},"   10      Telephone Number"]
[]
[]
[11,"Registered Address",{"$nulls":24},"   12",null,"Zip Code"]
[]
[]
["13","Are you availing of tax relief under Special Law"]
[null,"or International Tax Treaty?",{"$nulls":9},"     Yes",{"$nulls":4},"No",null,"       If yes, specify "]
["Part II",{"$nulls":12},"C o m p u t a t i o n   o f   T a x"]
[]
["Taxable Transaction/",{"$nulls":9},"         A T C",{"$nulls":4},"Taxable Amount",{"$nulls":7},"            Tax Rate",{"$nulls":3},"Tax Due"]
[null,null,"Industry Classification"]
[]
["14A",{"$nulls":8}," 14B",{"$nulls":4}," 14C",{"$nulls":8},"    14D",null,"  14E"]
[]
["15A",{"$nulls":8}," 15B",{"$nulls":4}," 15C",{"$nulls":8},"    15D",null,"  15E"]
[]
["16A",{"$nulls":8}," 16B",{"$nulls":4}," 16C",{"$nulls":8},"    16D",null,"  16E"]
[]
["17A",{"$nulls":8}," 17B",{"$nulls":4}," 17C",{"$nulls":8},"    17D",null,"  17E"]
[]
["18A",{"$nulls":8}," 18B",{"$nulls":4}," 18C",{"$nulls":8},"    18D",null,"  18E"]
[]
[]
["19","Total Tax Due",{"$nulls":23}," 19"]
["20",null,"Less: Tax Credits/Payments"]
[]
[null,null,"20A",null,"Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)",{"$nulls":20},"  20A"]
[]
[null,null,"20B",null,"Tax Paid in Return Previously Filed, if this is an Amended Return",{"$nulls":20},"  20B"]
[]
[21,null,"Total Tax Credits/Payments (Sum of  Items  20A & 20B)",{"$nulls":22},"21"]
[]
[22,"Tax Payable (Overpayment) (Item 19 less Item 21)",{"$nulls":23},"22"]
[23,null,"Add:  Penalties",{"$nulls":5},"Surcharge",{"$nulls":7},"Interest",{"$nulls":6},"Compromise"]
[{"$nulls":5},"23A",{"$nulls":4},"                    23B",{"$nulls":9},"         23C",{"$nulls":4},"  23D"]
[]
[]
["24","Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)",{"$nulls":23}," 24"]
[null,"If overpayment, mark one box only:",{"$nulls":11},"To  be  Refunded",{"$nulls":7},"   To be issued a Tax Credit Certificate"]
["       I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,"]
["  is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof."]
[null,null,25,{"$nulls":20},26]
[{"$nulls":3},"President/Vice President/Principal Officer/Accredited Tax Agent/",{"$nulls":20},"Treasurer/Assistant Treasurer"]
[{"$nulls":3},"Authorized Representative/Taxpayer ",{"$nulls":20},"(Signature Over Printed Name)"]
[{"$nulls":3},"(Signature Over Printed Name) "]
[]
[{"$nulls":3},"Title/Position of Signatory",{"$nulls":8},"TIN of Signatory",{"$nulls":11},"Title/Position of Signatory"]
[]
[null,"Tax Agent Acc. No./Atty's Roll No.(if applicable)",{"$nulls":10},"Date of Issuance",{"$nulls":4},"Date of Expiry",{"$nulls":6},"TIN of Signatory"]
["Part III",{"$nulls":3},"                                                    Details of Payment"]
[{"$nulls":4},"   Drawee Bank/",{"$nulls":11},"        Date",{"$nulls":11},"Stamp of "]
["Particulars",{"$nulls":3},"        Agency",{"$nulls":5},"             Number",{"$nulls":4},"     MM",null,"DD        YYYY",{"$nulls":5},"            Amount",{"$nulls":4},"Receiving Office/AAB"]
["27 Cash/Bank 27A",{"$nulls":7},"   27B",{"$nulls":5},"  27C",{"$nulls":6},"  27D",{"$nulls":6},"and Date of Receipt"]
["      Debit Memo",{"$nulls":27},"(RO's Signature/"]
["28 Check  28A",{"$nulls":7},"   28B",{"$nulls":5},"  28C",{"$nulls":6},"  28D",{"$nulls":6},"Bank Teller's Initial)"]
["29 Tax Debit ",{"$nulls":7},"  29A",{"$nulls":5},"  29B",{"$nulls":6},"  29C"]
["        Memo"]
["30 Others 30A",{"$nulls":7},"   30B",{"$nulls":5},"  30C",{"$nulls":6},"  30D"]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)"]
{"$rows_empty":10}
[{"$nulls":26},"BIR FORM 2551M  (ENCS)-PAGE 2"]
["Schedule 1",{"$nulls":3},"                                                     Tax Withheld Claimed as Tax Credit"]
["Period Covered",{"$nulls":4},"Name of Withholding Agent",{"$nulls":10},"Income Payments",{"$nulls":6},"Tax Withheld",{"$nulls":4},"Applied"]
{"$rows_empty":7}
["Total (To Item 20A)"]
[]
["                                                                                    ALPHANUMERIC TAX CODE (ATC)"]
["   ATC",{"$nulls":3},"        Percentage Tax On:",{"$nulls":10},"Tax Rate",{"$nulls":3},"  ATC",null,null,"               Percentage Tax On:",{"$nulls":8}," Tax Rate"]
["PT","010",null,"Persons exempt from VAT under Sec. 109v (Sec. 116)",{"$nulls":12},"3%",null,null,"PT 103",null,"3)","On royalties, rentals of property, real or personal, profits",{"$nulls":9},"7%"]
["PT","040",null,"Domestic carriers and keepers of garages",{"$nulls":12},"3%",{"$nulls":5},"from exchange and all other gross income"]
["PT","041",null,"International Carriers",{"$nulls":12},"3%",null,null,"PT 104",null,"4)","On net trading gains within the taxable year on foreign currency,"]
["PT","060",null,"Franchises on gas and water utilities",{"$nulls":12},"2%",{"$nulls":4},"           debt securities, derivatives, and other financial instruments",{"$nulls":10},"7%"]
["PT","070",null,"Franchises on radio/TV broadcasting  companies whose",{"$nulls":14},"Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions ",{"$nulls":27},"5%"]
[{"$nulls":3},"annual gross receipts  do not exceed P 10 M",{"$nulls":12},"3%",{"$nulls":4},"1)","On interest, commissions and discounts from lending activities "]
["Tax on banks and non-bank financial intermediaries performing quasi ",{"$nulls":21},"as well as income from financial leasing, on the basis of remaining "]
[null,"banking functions",{"$nulls":20},"maturities of instruments from which such receipts are derived"]
[{"$nulls":3},"1)","On interest, commissions and discounts from lending ",{"$nulls":14},"PT 113",null,null,"     Maturity period is five (5) years or less ",{"$nulls":9},"5%"]
[{"$nulls":4},"activities as well as income from financial leasing, on ",{"$nulls":14},"PT 114",null,null,"     Maturity period is more than five (5) years",{"$nulls":9},"1%"]
[{"$nulls":4},"the basis of remaining maturities of instruments from",{"$nulls":14},"PT 115",null,"2) ","From all other items treated as gross income under the code ",{"$nulls":9},"5%"]
[{"$nulls":4}," which such receipts are derived",{"$nulls":14},"PT 120",null,"Life Insurance premium",{"$nulls":10},"5%"]
["PT 105",{"$nulls":3},"     Maturity period is five (5) years or less ",{"$nulls":11},"5%",null,"Agents of Foreign Insurance Companies"]
["PT 101",{"$nulls":3},"     Maturity period is more than five (5) years  ",{"$nulls":11},"1%",null,null,"PT 130",null,null,"a) Insurance Agents",{"$nulls":9},"10%"]
["PT 102",null,null,"2)","On dividends and equity shares and net income of ",{"$nulls":14},"PT 132",null,null,"b) Owners of property obtaining insurance directly"]
[{"$nulls":4},"subsidiaries",{"$nulls":11},"0%",{"$nulls":5},"     with foreign insurance companies",{"$nulls":9},"5%"]
[]
["BIR  Form No. 2551M  Percentage Tax Return"]
["Guidelines and Instructions"]