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.

For example:
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).

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