20/12/2025
📢 REMINDER TO ALL VAT-REGISTERED TAXPAYERS
Please be guided on the Submission of Summary List of Sales and Purchases (SLSP) as required under Revenue Regulations No. 1-2012.
🗂️ Who are required?
All persons liable for VAT such as manufacturers, wholesalers, and service providers.
📅 Deadline:
✔️ 25th day of the month following the taxable quarter – Non-eFPS filers
✔️ 30th day of the month following the taxable quarter – eFPS filers
📎 Note: SLSP is an attachment to BIR Form 2550Q.