| Field No. | Field Title | Remarks |
| 1 | For the Year | Select applicable reporting year-end. In the example, please select “12/2020” |
| 2 | Quarter | Select applicable quarter. In the example please select “3rd “ |
| 3 | Return Period | Automatically filled-out based on the selection in item 1 and 2. In our example, the period is from “07/01/2020” to “09/30/2020” |
| `4. | Amended Form? | Specify if filing for the initial return or amended return. |
| 5 | Short Period Return? | Short period returns are applicable for taxpayers retiring from business and those whose VAT registrations are cancelled. |
| 6 | Taxpayer Identification No. (TIN) | Automatically filled out based on the initial Company details entered in the eBIR system or eFPS. |
| 7 | RDO Code | Automatically filled out. |
| 8 | No. of Sheet/s Attached | Automatically filled-out. |
| 9 | Line of Business | Automatically filled out based on the initial Company details entered in the eBIR system or eFPS. |
| 10 | Taxpayer’s Name | Automatically filled out based on the initial Company details entered in the eBIR system or eFPS. |
| 11 | Telephone Number | Automatically filled out. |
| 12 | Registered Address | Automatically filled out. |
| 13 | Zip Code | Automatically filled out. |
| 14 | Are you availing of tax relief under Special Law or International Tax Treaty? | Select “Yes” if availing of tax relief and “No” if not applicable. |
| 15 | VATable Sales/Receipt – Private
(15A and 15B) | This section is for the consolidated VATable sales to private buyers for the quarter.
Please note that the amount of VATable sales should be the gross amount, meaning gross of expanded withholding taxes. |
| 16 | Sales to Government
(16A and 16B) | This section is for the consolidated VATable sales to government entities. |
| 17 | Zero-rated Sales/Receipts | In case of zero-rated sales such as export sales and sale to PEZA-entities |
| 18 | Exempt Sales/Receipts | In case of exempt sales such as sale of agricultural and marine products in the original state, importation of household effects of Philippine residents, sales subject to percentage tax, etc. |
19A
19B | Total Sales/Receipts and Output Tax Due | Automatically computed. |
| 20 | Allowable Input VAT | |
| 20A | Input VAT Carried Over from Previous Quarter | In the example, it is the input VAT from Quarter 2 (Item 27). |
| 20B | Input VAT deferred on Capital Goods Exceeding PhP1,000,000.00 from Previous Quarter | Input VAT deferred from previous quarter’s purchase |
| 20C | Transitional Input VAT | Applicable for those taxpayers transitioning from Non-VAT to VAT – 2% of the value of such inventory or the actual VAT paid on goods, materials and supplies (whichever is higher) |
| 20D | Presumptive Input VAT | Applicable to taxpayers engaged in the processing of sardines, mackerel and milk, and in manufacturing refined sugar, cooking oil and packed noodle-based instant meals – 4% of the gross value of purchases of primary agricultural products which are used as inputs to production. |
| 20E | Others | Other input VAT allowable as credit by the regulations or law. |
| 20F | Total | Automatically computed. |
| 21 | Current Transactions | |
21A
21B | Purchases of Capital Goods not exceeding 1M | Amount of purchase of capital goods with purchase price of not exceeding PhP1,000,000.00 wherein deferment of input VAT is not applicable. |
21C
21D | Purchases of Capital Goods exceeding 1M | Current purchase of capital goods with purchase price of PhP1,000,000.00 or more (Total Input VAT) wherein deferment of input VAT is required. |
21G
21H | Importation of Goods other than Capital Goods | Input VAT on importation |
21I
21J | Domestic Purchase of Services | Input VAT on purchase of services |
21K
21L | Services rendered by Non-residents | Input VAT for services of non-residents rendered in the Philippines |
| 21M | Purchases not qualified for Input Tax | Exempt purchases and zero-rated purchases |
21N
21O | Others | Other current purchases with input VAT allowable as credit by the regulations or law. |
| 21P | Total | Automatically computed. |
| 22 | Total Available Input VAT | Automatically computed. |
| 23 | Deductions from Input Tax | |
| 23A | Input Tax on Purchases of Capital Goods exceeding 1M deferred for the succeeding period | Deferred input VAT to be applied to succeeding periods.
Combination of current and previous period’s capital goods purchases. |
| 23B | Input Tax on Sale to Government closed to expenses | Input VAT directly attributable to Sales to Gov’t + Ratable portion of input VAT not directly attributable to any activity – Standard Input VAT |
| 23C | Input Tax allocable to Exempt Sales | Input VAT directly attributable to Exempt Sales + Ratable portion of input VAT not directly |
| 23D | VAT Refund/TCC Claimed | A deduction for input VAT/Tax Credit Certificate claimed, which should not form part of the claimable input VAT for the quarter |
| 23E | Others | Other deductions to input VAT |
| 23F | Total | Automatically computed. |
| 24 | Total Allowable Input Tax | Automatically computed. |
| 25 | Net VAT Payable | Automatically computed. |
| 26 | Tax Credits/Payments | |
| 26A | Monthly VAT Payments – previous two months | Deductions for the payments made for the first 2 months of the quarter. In the example, VAT payments made for July and August returns should be deducted. |
| 26B | Creditable VAT Withheld | For withholding of VAT claimed as tax credit. |
| 26C | Advance Payments for Sugar and Flour Industries | Applicable to those in the sugar and flour industries. The advance payments made by the sellers of refined sugar can be claimed as credit provided that a Certificate of Advance Payment of VAT Payment was duly issued. |
| 26D | VAT withheld on Sales to Government | The 5% VAT withheld by the government purchasers of goods and services as evidenced by issued BIR Forms 2307. |
| 26E | VAT Paid in return previously filed, if this is an amended return | VAT paid in the originally filed return. |
| 26F | Advance Payment made | Other advance payments made as evidenced by BIR Form 0605 |
| 26G | Others | Other Credits |
| 26H | Total Tax Credits/Payments | Automatically computed. |
| 27 | Tax Still Payable/Payments | Automatically computed. |
| 28 | Penalties | Any surcharge, interest and compromise to be paid for late filing. For eFPS, these are automatically computed by the system.
Surcharge – 25% of net amount of remittance
Interest – 12% of net amount of tax * number of days late/360
Compromise – see Annex A of Revenue Memorandum Order (RMO) No. 7-2015 for the compromise table |
| 29 | Total Amount Payable | Automatically computed. |
