Revenue Memorandum Circular No. 26-2018 explains the updated rules of payment for the revised BIR 2551Q form.
The provisions listed in this Revenue Memorandum Circular focuses on the updated
payment rules when it comes to the new 2551Q Form (Quarterly Percentage Tax Return) that was revised due the implementation of Republic Act No. 10963, also known as the Tax Reform for Acceleration and Inclusion (also known as TRAIN Law). Visit this link to learn more.