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RMC No. 58-2012: Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality

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Summary

RMC No. 58-2012 reiterates that offices must regularly submit the Quarterly Value-Added Tax (VAT) Report per city or municipality.

Key points

  1. Submission. All Revenue District Offices and other concerned offices submit the report to the Chief, Revenue Accounting Division, every 25th day after the end of each quarter.
  2. Validation. The accuracy of the report is validated against the BIR Form 1209 reports submitted to the Statistics Division.
  3. Contents. The VAT collections report includes the final VAT withheld from purchases of goods and services by National Government Agencies, Government-Owned and Controlled Corporations and LGUs. These amounts were paid or remitted using BIR Form 1600.

Who is affected

  • Revenue District Offices and other concerned offices

Deadlines and effectivity

  • Report due every 25th day after the end of each quarter

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.