Summary
RMC No. 60-2010 clarifies the coverage of RMO No. 56-2010, which lets VAT taxpayers submit the Summary List of Sales and Purchases (SLSP) in removable storage medium based on the prescribed electronic format.
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Key points
- Who the amendment covers. The RMO No. 56-2010 provisions apply only to VAT taxpayers who submit their SLSPs manually.
- EFPS users not covered. VAT taxpayers who submit their SLSPs through the BIR Electronic Filing and Payment System (EFPS) under Revenue Regulations 1-2005 are outside those provisions. They continue to submit through EFPS.
Who is affected
- VAT taxpayers submitting SLSP manually
- VAT taxpayers using EFPS (not covered)
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.