Clarification on the Coverage of RMO 56-2010
Revenue Memorandum Circular No. 060-10 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jul 13, 2010
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July 13, 2010 REVENUE MEMORANDUM CIRCULAR NO. 060-10 SUBJECT : Clarification on the Coverage of RMO 56-2010 (Use of Updated Medium for Submitting the Summary List of Sales and Purchases [SLSP]) TO : All Revenue Officials, Employees and Others Concerned The amendatory provisions of RMO 56-2010 allows Value Added Tax (VAT) taxpayers to submit SLSP in "removable storage medium based on prescribed electronic format". Said provisions apply only to VAT taxpayers who submit their SLSPs manually . DHcSIT VAT taxpayers who use the BIR Electronic Filing and Payment System (EFPS) facility in the submission of their SLSPs (Revenue Regulations 1-2005) are not covered by the amendatory provisions. They shall continue to submit their SLSPs using said EFPS facility. Please be guided accordingly. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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