Who are required to file Percentage Tax Returns monthly?

Every person/entity subject to percentage tax as enumerated in items 1, 2.a, 2.b, 2.c, 2.e, 2.f, 2.g and 2.h
above

Who are required to file Percentage Tax Returns quarterly?

1.
1. Operator, manager or person in charge of:
cockpits,
cabarets, day or night clubs, videoke bars, karaoke bars, karaoke televisions, karaoke
boxes and music lounges
boxing exhibitions
professional basketball games
Jai-alai and race tracks
2. Telephone and communication companies on their overseas dispatch, message or conversation
originating and transmitted from the Philippines