You can pay your Annual Income Tax Due in TWO payments. The second payment can be up to 50% of the total annual income tax due. It is due on or before July 15 of the same year.
Your total annual income tax due is P100,000.00
You can choose that your second payment is, say 40% of your total due which is P40,000.
So you pay P60,000 for this filing due on April (year of filing).
Then you pay P40,000 on or before Oct (year of filing).