BIR Revenue Regulation (RR) 1-2012 requires the mandatory submission of quarterly summary lists of sales and purchases by all VAT-registered taxpayers. This regulation amended Section 4.114-3 of BIR RR 16-2005, as amended, to wit:
– All persons liable for VAT, such as manufacturers, wholesalers and service providers, among others, are required to submit the summary list of sales
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