An individual, partnership or corporation engaged in business or providing services can be registered as VAT or Non-VAT taxpayer. Those individuals or entities having annual sales or receipts exceeding 3 million pesos are automatically registered under VAT taxpayers, whereas those with receipts that do not exceed the 3 million annual threshold can register as Non-VAT or VAT taxpayers.
If you have registered as Non-VAT, you can either choose to pay the quarterly Percentage Tax or the option to pay 8% tax rate on gross receipts. During registration with the BIR, a non-vat registered taxpayer will have to inform the staff about the option you will choose in paying your quarterly and annual tax dues.
For VAT-Registered individuals and companies, the VAT payable dues should be filed and remitted to the BIR on a monthly and quarterly basis. Aside from that, they are required to submit the quarterly VAT RELIEF or Reconciliation Listing for Enforcement in DAT files and send via email to esubmission@bir.gov.ph
The BIR has provided the software for the VAT RELIEF submission which can be downloaded from their website.
Every VAT-Registered taxpayer is required to file and submit the VAT RELIEF every quarter for eFPS and Non-eFPS users.
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