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Quarterly Percentage Tax Rates Table: Taxable Base Tax Rate
Quarterly Percentage Tax Rates Table: Taxable Base Tax Rate
Percentage Tax for Transactions Involving Shares of Stocks under Section 127 of the
Tax Code, as amended
BIR Form 2552 - Percentage Tax Return for Transactions Involving Shares of Stocks Listed
and Traded Through The Local Stock Exchange or Through Initial and/or Secondary Public
Offering
Note: "No payment" returns filed late will result on penalties that will be imposed by the RDO,
which shall be paid at the concerned AAB.
When to File/Pay
For tax on sale of shares of stocks listed and traded through the local stock exchange
(LSE) – within five (5) banking days from the date of collection
For tax on shares of stocks sold or exchanged through primary offering - within 30 days
from the date of listing in the LSE
For tax on shares of stocks sold or exchanged through secondary public offering - within
five (5) banking days from the date of collection
Note: Aside from BIR Form No. 2552, a stockbroker or corporate issuer is also required to
submit a true and complete return to the Secretary of the Stock Exchange of which he is a
member. The said return shall contain a declaration of all transactions effected through him
during the preceding week and of taxes collected by him and turned over to the BIR.