{"id":9086,"date":"2021-07-23T11:28:10","date_gmt":"2021-07-23T03:28:10","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=9086"},"modified":"2026-04-27T14:31:33","modified_gmt":"2026-04-27T06:31:33","slug":"bir-vat-relief","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-vat-relief\/","title":{"rendered":"In the Know: BIR VAT Relief"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9086\" class=\"elementor elementor-9086\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa92ef e-flex e-con-boxed e-con e-parent\" data-id=\"9fa92ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25642c1 elementor-widget elementor-widget-spacer\" data-id=\"25642c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94d9a25 elementor-widget elementor-widget-heading\" data-id=\"94d9a25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">In the Know: BIR VAT Relief<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dff831 elementor-widget elementor-widget-spacer\" data-id=\"3dff831\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-949329f e-flex e-con-boxed e-con e-parent\" data-id=\"949329f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2d28d elementor-widget elementor-widget-text-editor\" data-id=\"aa2d28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 14pt;\"><strong id=\"anchor-link-whovat\">What is BIR VAT Relief?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">The word \u201cRelief\u201d means the Reconciliation of Listings for Enforcement. This supports the third-party information program system of the Bureau by means of cross referencing the third-party information from the taxpayers&#8217; submitted <span style=\"color: #e4ab00;\"><a style=\"color: #e4ab00;\" href=\"https:\/\/qne.cloud\/ph\/summary-listing-sales-purchases\/\">Summary Listing of Sales and Purchases <\/a><\/span>(SLSP).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b534097 elementor-widget elementor-widget-image\" data-id=\"b534097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/BIR-VAT-Relief-2.jpg\" title=\"\" alt=\"BIR VAT Relief\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28895ff elementor-widget elementor-widget-text-editor\" data-id=\"28895ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">Who are required to comply?<\/span><\/strong><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">All VAT taxpayers with a total of quarterly sales or receipts exceeding \u20b12,500,000.00 are obliged to submit quarterly summary list of sales. Whereas those with a total of quarterly purchases exceeding \u20b11,000,000.00 are required to submit quarterly summary list of purchases.\u00a0<br \/><br \/><\/span><\/p><h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>When to comply with BIR VAT Relief?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.bir.gov.ph\/\" target=\"_blank\" rel=\"noopener\">BIR<\/a> requires all VAT-registered taxpayers to submit to the RDO or LTDO or LTAD having jurisdiction over the taxpayer on or before the 25<sup>th<\/sup> day of the month following the close of each taxable quarter.<\/span><\/p><h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">What are the Summary Lists required to be submitted?<\/span><\/h3><ul><li style=\"list-style-type: none;\"><ul style=\"text-align: justify;\"><li><span style=\"font-size: 12pt;\">Quarterly Summary List of Sales to Regular Buyers\/Customers and Casual Buyers\/Customers and Output Tax;<\/span><\/li><li><span style=\"font-size: 12pt;\">Quarterly Summary List of Local Purchases and Input tax; and<\/span><\/li><li><span style=\"font-size: 12pt;\">Quarterly Summary List of Importation<br \/><br \/><\/span><\/li><\/ul><\/li><\/ul><h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>How to file\/submit the Quarterly Summary List of Sales and Purchases (BIR VAT Relief)?<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Through the electronic filing system facility for taxpayers under the jurisdiction of Large Taxpayers Service (LTS) and those enrolled under the EFPS. The VAT relief DAT files can be emailed to <a href=\"mailto:esubmission@bir.gov.ph\">esubmission@bir.gov.ph<\/a> subject for verification and approval of BIR.<br \/><br \/><\/span><\/p><h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Penalty for Failure to Submit<\/strong><\/span><\/h2><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u20b11,000 for the failure to file, keep or supply the required documents and intentional failure to keep any record or to supply the information at the time or times required shall be subject to = criminal penalty under the Tax Code of 1997.<br \/><br \/><br \/><\/span><span style=\"font-size: 14pt;\"><strong>Definition of Terms<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Casual Buyers and\/or Customers<\/strong> \u2013 the buyers and\/or customers who are engaged in exercise of profession or business but did not qualify as regular buyers and\/or customers. \u20b1100,000 or more is the amount of individual transaction but they did not qualify as regular buyers and\/or customers.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong id=\"anchor-link-samplevat\">Regular Buyers and\/or Customers<\/strong> \u2013 the buyers\/customers who are involved in business or exercise of profession in which the taxpayer has transacted for at least six (6) times in the current year or previous year, regardless of the amount of any sale per transaction.<\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p><h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><br \/>Sample DAT File Generated in QNE System<\/strong><\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-411f0ff elementor-widget elementor-widget-image\" data-id=\"411f0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/BIR-VAT-Relief-1.png\" title=\"\" alt=\"BIR Vat Relief\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23df74 elementor-widget elementor-widget-text-editor\" data-id=\"e23df74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">DAT files can be easily generated in the QNE Optimum Accounting System for hassle-free checking with the BIR Relief System.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">If you are interested in upgrading to a BIR-Ready Online Accounting System, take your accounting to a whole new level and unleash the power of AI with&nbsp;<\/span><span style=\"text-align: start;\">N3 AI Accounting (formerly&nbsp;<\/span><span style=\"font-size: 12pt;\">QNE Cloud Accounting Software). Create your<\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-1\"> FREE&nbsp;<\/a><\/span><span style=\"text-align: start;\"><font color=\"#e4ab00\">N3 AI Accounting (formerly&nbsp;<\/font><\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-1\">Cloud Accounting Plan<\/a>) <\/span><span style=\"font-size: 12pt;\">now!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In the Know: BIR VAT Relief What is BIR VAT Relief? The word \u201cRelief\u201d means the Reconciliation of Listings for Enforcement. This supports the third-party information program system of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-9086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=9086"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9086\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=9086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=9086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=9086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}