Josent Marie P.

Francisco
Filing of VAT returns
• Every person is liable to pay the value added tax impose under the tax code shall
file and pay a monthly and quarterly VAT return (in a treplicate copies for b i r
and one for the taxpayer) base on the amount of his gross sales or receipts.
• Monthly VAT return shall be filled and paid not later than 20th day following the
end of each month while the quarterly VAT return shall be filled and paid not later
than the 25th day following the close of each taxable quarter prescribed for each
taxpayer.
REQUIRED ATTACHMENTS TO THE VAT RETURNS
1. Duly issued Certificate of Creditable VAT Withheld at source (BIR Form 2307), of
applicable.
2. Summary Alphalist of Withholding Agents of Income Payments Subjected to
Withholding Tax at Source (SAWT), if applicable
3. Duly approved Tax Debit Memo, if applicable
4. Duly approved Tax Credit Certificate, if applicable
5. Authorization letter, if return is filled by authorized representative.
Place of Filing of VAT returns
if payment is involved The returns together with the required attachments, shall file and
pay the VAT due thereon to any Authorized Agent Bank (AAB) located in the Revenue
District Office.
In the absence of accredited bank, the returns together with the required attachments,
should file and pay with Revenue Collection Officer (RCO).
-if no payment is involved
The monthly/quarterly return should be filed with the RDO/LTDO/Large Taxpayer
District Office (LTDO)/ Large Taxpayer Assistance Division, Collection Agent having
jurisdiction over the registered address of the taxpayer.