How can I file BIR 2551q with no income?

What do you need to know about filing BIR Form No. 2551Q or Quarterly Percentage Tax?

What is BIR Form 2551Q?
Who needs to file BIR Form No. 2551Q?
How to Calculate Quarterly Percentage Tax?
When and where you can you file?
How can payments be made?
What penalties will be imposed upon failure of filing?

Taxation in the Philippines has undergone major transformations and new laws were implemented at the beginning of the fiscal year 2018. For those that use an online tax calculator in the Philippines, don’t be too alarmed. We’re sure companies will learn to adapt and change their algorithm appropriately.

That said, even if you do use online tax calculators or don’t handle your own taxes, you still have to remain informed. The TRAIN law changed a lot of things regarding tax computations and filing. One change in particular and the one we’ll be discussing today is the revised BIR Form No. 2551Q or the quarterly percentage tax return.

The BIR released this form last April 25, 2018 – the last day of filing quarterly percentage tax return – and many were left confused. If you’re a freelancer or sole proprietor, then we can definitely help you out. Below is a simplified yet comprehensive version for freelancers and sole proprietors which simplifies the guidelines and instructions that the BIR released.

Hopefully, this helps you understand everything about BIR Form No. 2551Q. Read on!

What Is BIR Form No. 2551Q?

BIR Form 2551Q, also known as the Quarterly Percentage Tax return, is a business tax imposed on your business’s gross receipts or sales for an entire quarter.

Who Can File BIR Form No. 2551Q?

If you haven’t opted for the 8% Income Tax Rate, then your COR (Certificate of Registration) should indicate that you are required to file for percentage tax. With the manual process, BIR Form No. 2551Q should be filed in triplicate by:

Non-VAT taxpayers with gross annual revenues not exceeding P3M ( most freelancers and sole proprietors who are just starting out fall under this category).
Domestic and international carriers except those who use bancas and animal-drawn vehicles
Franchisees of either of the following: gas or water utilities; radio and/or TV broadcasting companies whose gross annual revenues do not exceed P10M; services that send overseas dispatch, messages, or conversations from the Philippines
Proprietors, lessees, or operators of cockpits, cabarets, racetracks, night or day clubs, professional basketball games, etc.
Banks, non-bank financial intermediaries, and finance companies
Life insurance companies and agents of foreign insurance companies

How to Calculate Quarterly Percentage Tax?

Your quarterly percentage tax is calculated by multiplying 3% to your quarterly gross income receipts. By “Gross Receipts”, this would mean all the earnings or revenues you have actually received from your client/business.

Here’s how the formula would look like:

Quarterly Percentage Tax Due = Gross Receipts x 3%

Sample computation of Percentage Tax Due and Payable

Let’s say you’re running a consultancy business, earning less than 3M annually, and receive a quarterly income of P180,000. In that case, if you’ve opted for the quarterly percentage tax option (as reflected in your COR), then the calculation would be something like this:

Percentage Tax Due = ₱180,000 x 3%
Percentage Tax Due = ₱5,400

Hence, P5,400 would be your total quarterly percentage tax payable.

When and Where You Can You File?

You can file your BIR Form No. 2551Q with any Authorized Agent Banks (AAB) of the Revenue District Office (RDO) where you are registered or are conducting business. In case there are no AABs, then this form shall be filed with the Revenue Collection Officer (RCO) of your RDO.

If you’re the owner of a franchise, you can file a separate return for your head office and for each branch or you can file a consolidated return for the head office and included branches.

Note, that this is how you do it if you opt to do it the manual way. If you prefer to do it online, check out this local app that simplifies the whole filing process.

The Deadlines for Filing Form 2551Q are:

Period	Deadline
1st Quarter: January to March	On or before April 25
2nd Quarter: April to June	On or before July 25
3rd Quarter: July to September	On or before October 25
4th Quarter: October to December	On or before January 25

How Can Payment Be Made?

Payment can be made manually or electronically. If you’re opting for manual payment, you can do what was mentioned above. Head to the AAB located in your area that is within the jurisdiction of the RDO or file your return with the RCO.

Online payment, on the other hand, can be accomplished using GCash Mobile Payment, Landbank’s Linkbiz Portal or DBP’s Tax Online. Note that you would still have to manually calculate your corresponding tax dues, as these channels require you to already enter said tax due amount.

If you prefer to skip the manual calculations, you can try out Taxumo, a local web-based tax app, that auto-calculates your tax dues, auto-fills your tax forms and lets you file online with just a click of a button.

What Penalties Will Be Imposed Upon Failure of Filing?

The taxpayer will incur an interest of 25% plus surcharge plus compromise fee in cases where he/she:

Failed to file and pay their quarterly percentage tax return on or before the deadline
Filed a return with the wrong person or officer
Failed to pay the full or part of the amount of tax due; or
Failed to pay deficiency tax

The taxpayer will incur a surcharge of 25% plus surcharge plus compromise fee in cases where he/she:

Willfully neglected to file the quarterly percentage tax within the prescribed period; or
Willfully made a false and fraudulent return

Key Takeaway

Outside of the math and computations, that’s practically everything you need to know about BIR Form No. 2551Q. Whether or not you use an online tax calculator in the Philippines, it is important that you are aware of the changes made in how we file our taxes.

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📌 What is NSFAS?

The National Student Financial Aid Scheme (NSFAS) is a government-funded financial aid scheme aimed at helping students from low- and middle-income households to access tertiary education without the burden of upfront fees.

NSFAS offers both bursaries and income-contingent loans:

Bursaries: For eligible students who meet academic and household income criteria (especially for TVET and university students).
Loans: For students who do not meet all bursary criteria or who are pursuing postgraduate qualifications not funded under bursary schemes.

✅ Who Qualifies for an NSFAS Loan?

To qualify for an NSFAS loan (especially for postgraduate students or programs not funded under the bursary system), you must:

Be a South African citizen.
Be financially needy, with a household income of less than R350,000 per year.
Have a valid South African ID.
Be enrolled or accepted to study at a public university or TVET college.
Not be funded through another bursary program that covers all expenses.
Maintain satisfactory academic progress (returning students).

📚 Courses Funded by NSFAS

NSFAS primarily funds undergraduate qualifications, but certain postgraduate programs (e.g., PGCE, postgraduate diplomas in education, and professional courses like LLB) may be considered under the NSFAS loan scheme, not bursaries.

If you’re studying:

Undergraduate degree or diploma: You are likely eligible for a full NSFAS bursary.
Postgraduate study: You may qualify for a loan, depending on the course and funding availability.

📄 Required Documents for NSFAS Application

When applying, make sure you have the following documents scanned and ready:

Certified copy of your South African ID or Smart Card.
Parent(s) or guardian(s) ID documents.
Proof of income (latest payslips, UIF, or affidavit if unemployed).
Consent Form signed by your parent(s)/guardian(s) to allow NSFAS to verify income.
Proof of registration or acceptance at a public institution.
Academic transcripts (for continuing or postgraduate students).

🖥️ How to Apply for an NSFAS Loan Online

Step-by-Step NSFAS Online Application Process (2025)

Visit the NSFAS Website

Go to: https://www.nsfas.org.za
Create an Account
- Click on “MyNSFAS” and register your profile.
- You’ll need a valid email address and South African cellphone number.
- Choose a strong password and verify your account via email or SMS.
Login and Start the Application
- After registration, log in to your MyNSFAS account.
- Click on “Apply” to begin a new application.
Fill in Your Personal Details
- Input your ID number, name, surname, and other details exactly as they appear on your ID.
- Provide household income information and living arrangements.
Upload Required Documents
- Upload all supporting documents in PDF or JPEG format.
- Each document must be clear and under the size limit specified.
Submit Your Application
- Review your application for accuracy.
- Click “Submit” and wait for a confirmation message.
Track Your Application
- Log in regularly to check your application status.
- You will be notified via SMS and email at each stage of the process.

🗓️ Important NSFAS Dates (2025)

Application Opening Date: September 1, 2025
Application Deadline: January 31, 2026
Appeals Period: February 2026 (if rejected)
Disbursement: After registration and approval

Note: Dates are subject to change; always confirm on the official NSFAS website.

💸 What Does the NSFAS Loan Cover?

NSFAS funding typically includes:

Tuition fees
Registration fees
Accommodation (if living away from home)
Meals and transport
Learning materials (e.g., textbooks)

For loans, repayment is only required once you start working and earn above a threshold (around R30,000 annually, but subject to change).

🔄 NSFAS Loan Repayment

Repayments are:

Income-contingent – you only repay when you can afford to.
Administered by DHET (Department of Higher Education and Training).
Interest-bearing, but interest rates are low and favorable.

You can also apply for a partial loan conversion to a bursary if you perform well academically.

🔁 How to Appeal a Rejected NSFAS Application

If your application is rejected, you may submit an appeal via your MyNSFAS portal:

Log into your MyNSFAS account.
Click on “Track Funding Progress”.
If rejected, click on “Submit Appeal”.
Upload any missing or corrected documents.
Provide a clear explanation or motivation.

📱 NSFAS Contact Information

Website: https://www.nsfas.org.za
Email: info@nsfas.org.za
Toll-Free Number: 08000 67327 (Monday–Friday, 8 AM–5 PM)
Twitter: @myNSFAS
Facebook: NSFAS

📝 Final Tips Before Applying

Apply early to avoid system overload near the deadline.
Use your own email and cellphone number (do not use someone else’s).
Double-check that all your documents are certified and legible.
Keep a copy of your submission confirmation for reference.

By following this guide, you can confidently apply for NSFAS funding and move one step closer to achieving your academic and career dreams—without the burden of immediate financial pressure.