How the BIR uses the SLS and SLP. Data generated from this SLS and SLP is used by the BIR in matching of sales and purchases from among the taxpayers so the same has been a source of numerous tax assessments and deficiency internal revenue taxes.

2025年3月3日 · The Summary List of Sales and Purchases (SLSP) is a mandatory report in the Philippines that certain taxpayers—particularly VAT-registered persons—are required to submit to the Bureau of Internal Revenue (BIR). The SLSP is submitted quarterly (or sometimes upon specific request by the BIR) and must include the taxpayer’s:

2021年6月28日 · Generate Summary Listing of Sales and Purchases (SLSP) in the QNE System by following these steps: HOW TO FILE SLSP? BIR provides a downloadable program wherein taxpayers can input the details mentioned above to verify the details. Encoding on the daily or weekly basis will be a help for the taxpayer to avoid pilling number of invoices or receipts.

All VAT registered taxpayers are required to submit a Summary List of Sales and Purchases (SLSP) on a quarterly basis to the Revenue District Office having jurisdiction over the taxpayer. The SLSP must be filed within 25 days after the close of each VAT quarter and include information such as the names, TINs, and tax classifications of buyers ...

2015年3月26日 · Compromise penalties are amounts that a taxpayer may pay for certain offenses punishable under the Tax Code, which, if accepted by the BIR, will be in lieu of criminal prosecution. Although not legally imposable (the taxpayer may or may not pay it), compromise penalties are consistent with the Commissioner's power to compromise internal revenue ...

The Quarterly Summary List of Sales and Purchases (SLSP) shall be received from VAT taxpayers in magnetic form. Hence, hard copies of SLSP need not be submitted.

The document outlines the 13-step process for filing 2550M/2550Q and SLSP returns with the BIR. The key steps include: 1) Gathering sales and purchase data and receipts from clients. 2) Encoding the receipt data including dates, invoice numbers, TINs, amounts, and VAT details.

Also known as Summary Lists of Sales and Purchases, SLSP files support the third-party information program of the BIR via cross-referencing with the information presented in the taxpayer’s list of sales/purchases.

The Bureau of Internal Revenue (BIR) Website (www.bir.gov.ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing regulations and revenue issuances, including information on BIR Programs and Projects.

2011年12月14日 · requiring the mandatory submission of quarterly summary list of sales and purchases (slsp) by all vat registered taxpayer thereby amending section 4.114-3 of revenue regulations no. 16-2005, as amended