Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued an Advisory dated 4 July 2025 which provides that pursuant to Revenue Regulations No. 4-2024 and Revenue Memorandum Circular No. 87-2024, taxpayers are allowed to manually file BIR Form No. 2552 and pay the taxes due thereon at any Authorized Agent Bank (AAB) regardless of jurisdiction. This is due to the unavailability of the revised tax rate in BIR Form No. 2552 within the eBIRForms and Electronic Filing and Payment System (eFPS) and the sale or exchange of shares of stock and other securities of a domestic corporation through a Foreign Stock Exchange is not yet included in BIR Form No. 2552. Taxpayers/filers with foreign stock exchange transaction shall use the Alphanumeric Tax Code (ATC) of PT 203 in filing the BIR Form No. 2552.
A revenue issuance shall be issued once the new tax rate (1/10 of 1%) and ATC-PT 203 become available in eBIRForms and eFPS to enable the electronic filing of BIR Form No. 2552 and payment of the taxes thereon.
Here is the link to the full text of the issuance: Advisory.