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| BIR Form 2550M |
BIR Form 2550M
Monthly Value-Added Tax Declaration
This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.
When to File?
On or before the 20th day following the end of each taxable month.
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.
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