SLP

How to Comply with Summary Lists of Sales and Purchases

Summary List of Purchases (SLP) and Summary List of Sales (SLS) submission has long been prescribed under Revenue Regulations No. 7-95 and was adopted by Revenue Regulations No. 16-2005 – The Consolidated VAT Regulations (RR 16-05), as amended, for VAT-registered taxpayers under the following parameters: Summary List of Sales for VAT taxpayers with sales exceeding

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