RMO No. 56-2010: Allows the use of updated medium for the submission of Summary List of Sales and Purchases

Files
Download this file

Summary

RMO No. 56-2010 allows the use of an updated medium for submitting the Summary List of Sales and Purchases (SLSP).

CollapseExpand

Key points

  1. Submission on removable storage. All Value-Added Tax (VAT) taxpayers above the threshold limits set by Revenue Regulations No. 8-2002 must submit the SLSP on Removable Storage media in the prescribed electronic format.
  2. Accepted media. Removable Storage media means a 3.5 inch floppy diskette, USB flash drive, or Compact Disc (CD)/Digital Video Disc (DVD).

Who is affected

  • VAT taxpayers above the threshold limits set by Revenue Regulations No. 8-2002

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.