By tax code, hindi na. Pero I suggest, kung may 2551Q sa COR pero naka 8% ka, i-file mo padin, to avoid open case penalties. Madali lang naman un, wala pang 3 to 5 mins, tapos kana. If you want to learn how to file and pay 3rd quarter tax returns, you can access my webinar recordings. Join EC TAXPH | Tax and Business Community for Online Sellers and click featured post. | EC TAXPH | Facebook