BIR Form 2550

Electronic Filing and Payment System Job Aid
BIR Form No. 2550M (Monthly Value-Added Tax Declaration)
A. FORM DOWNLOAD
1) Click on the <on-line> button.
2) Select the Return Period (month and year) that you wish to file for.
3) Click on the <OK> button.
Bureau of Internal Revenue Version 3 – December 2010


4) In Item no. 1 <For the Month of (MM/YYYY)> field, select month from the list and
enter the year.
Note:
The set of inputs must not be greater than the present month and year.
5) In Item no. 11 <Are you availing of tax relief under Special Law or
International Tax Treaty?> field, select “Yes” or “No” to indicate if you are availing
of tax relief or not.
Note:
If the selected option is “Yes”, the specify portion is enabled. Select “Special
Rate” or “International Tax Treaty” from the dropdown list.
If the selected option is “No”, the specify portion is disabled with no selected
value.

6) Supply the values for Item nos. 13A, 14-15, 16B and 17A-E, if applicable.
Note:
Values for Item nos. 13A, 14-15, 16B and 17A-E should be greater than or
equal to zero (0).
Item 16B will be automatically computed as 12B + 13B, yet editable in case
the user wishes to change the amount.

7) Supply the values for Item nos. 18E-O, 20D and 20F, if applicable.
Note:
Values for Item nos. 18E-O, 20D and 20F should be greater than or equal to
zero (0).

8) If this is an amended return, supply the value for Item no. 23E <VAT Paid in
Return Previously Filed, if this is an amended return> field.
Note:
Values for Item no. 23E should be greater than or equal to zero (0).
If this is not an amended return, Item no. 23E < VAT Paid in Return Previously
Filed. If this is an amended return> is disabled.
Note:
For file attachments, system checks if file to be attached has correct format
for Tax Relief file. Tax Relief file format is available for download in BIR site.
9) Supply the values for Item 25A-C, if applicable
Note:
Values for Item nos. 18E-O, 20D and 20F should be greater than or equal to zero
(0).

10) In Item nos. 12, click on (Sch. 1) to open Schedule 1.
11) In Schedule 1, click on blue link to select Alphanumeric Tax Code

12) Select Alphanumeric Tax Code accompanied by the Industries Covered by VAT by
clicking on the row you want to select. Then, click the OK Button .
Note:
To scroll through the list, use the up and down arrows.
Clicking on the Cancel Button will close this window.

13) Supply the values for <Gross Sales/Receipts for the Month> column.
Note:
Both positive and negative values are allowed for <Gross Sales/Receipts
for the Month> column.
14) Click <Ok> button when done.
Note:
After clicking <Ok> button, If there are entered values on Schedule 6, pop up
messages will appear to confirm the user that the data in Schedule 6 will be
cleared.
1) Clicking <Ok> for both pop up messages will clear the entered values
on Schedule 6 and value for 20E. And the values computed in
schedule 1 will be transferred to 12A and 12B.
2) Clicking <Cancel> for both pop up messages will close schedule 1

and the data entered for Schedule 6 will remain.

15) In Item 18A/B <Purchase of Capital Goods not exceeding P1Million>. Click on
the (See Sch. 2) link to open Schedule 2.

16) Supply values for Date Purchased column in MM/DD/YYYY format.
17) Supply values for Description column.
Note:
Description accepts a maximum of 50 alphanumeric characters.
18) Supply value for Amount (Net of VAT) column
Note:
Amount (Net of VAT) column should be greater than or equal to zero

(0).

19) Click on the Add button, if you want to add another row to Schedule 2.
20) Tick the checkbox beside the row you wish to delete. Click on the Delete button to
delete the row you selected.
21) To upload the whole Schedule 2 as a CSV File, click Upload CSV button. Upload
module will be displayed.
22) Click Browse and choose the CSV file to upload.
23) Click Upload File button to upload. Upload window will close and file contents will
be displayed.
24) Click on the OK button to exit Schedule 2

25) In Item 18C/D <Purchase of Capital Goods exceeding P1Million> click on the (Sch. 3)
link to open Schedule 3 screen.
Note:
28) Supply values for Amount (Net of VAT), Est. Life (In months), Recognized Life (In
months) Remaining Life and Allowable Input Tax for the Period column

Note:
Amount (Net of VAT) column should be greater than or equal to zero (0).
Est. Life (In months) column should be a value greater than 0 and less than 1000.
Recognized Life (In months) column should be a value greater than 0 and less
then 61.
Allowable Input Tax for the Period column should be greater than or equal to zero
(0).
29) Click on the Add button, if you want to add another row to Schedule 3A
delete the row you selected.

31) To upload the whole Schedule 3 Part A as a CSV File, click Upload CSV button.
Upload module will be displayed.
be displayed in Schedule 3 Part A list.
34) To upload the whole Schedule 3 Part B as a CSV File, click Upload CSV button.
Upload module will be displayed.
be displayed in Schedule 3 Part B list.

Note:
39) Supply values for Amount (Net of VAT), Balance of Input Tax from previous period,
Est. Life (In months), Recognized Life (In months) Remaining Life and Allowable
Input Tax for the Period column
Note:
Amount (Net of VAT) and Balance of Input Tax from previous period column
should be greater than or equal to zero (0).
Est. Life (In months) column should be a value greater than 0 and less than 1000.
Recognized Life (In months) column should be a value greater than 0 and less
then 61.
Allowable Input Tax for the Period column should be greater than or equal to zero
(0).
40) Click on the Add button, if you want to add another row to Schedule 3B
delete the row you selected
42) Click on the Ok button to exit Schedule 3

43) In Item 20B <Input Tax on Sale to Govt. closed to expense>, click on the (Sch. 4) link to
open Schedule 4 screen.
44) Supply values for Input Tax directly attributable to sale to government and Amount
of Input Tax not directly attributable.
Note:
Input Tax directly attributable to sale to government and Amount of Input Tax not
directly attributable column should be greater than or equal to zero (0).

46) In Item 20C <Input Tax allocable to Exempt Sales>, click on the (Sch. 5) link to open
Schedule 5 screen.
47) Supply values for Input Tax directly attributable to exempt sale and Amount of
Input Tax not directly attributable.
Note:
Input Tax directly attributable to exempt sale and Amount of Input Tax not directly
attributable column should be greater than or equal to zero (0).

49) In Item 20E <Input Tax in excess of 70% cap to be carried to next period>, click on the
(Sch. 6) link to open Schedule 6 screen.
50) Supply value for Total Input Tax .
Note:
• Total Input Tax column should be greater than or equal to zero (0).
• The Less: 70% of Total Output Tax is non-editable and computed as 70/100 *
Item 12B if Line 1 >0, otherwise Line 2 will have a value of 0.
• The multiplier field is auto computed and editable. The value will come from
12B.
• The Input Tax in Excess of 70% Cap is non-editable and computed as Line 1 –
Line 2. This value should always be positive. If Line 1 < Line 2, then a
messagebox should inform the user, “Total Input Tax should be greater than 70%
of Total Output Tax”. This value will be passed to Item 20E.
46) Click on the Ok button to exit Schedule 6.

51) In Item 23A <Creditable Value-Added Tax Withheld>, click on the (Sch. 7) link to open
Schedule 7 screen.
52) Supply values for Period Covered column in MM/DD/YYYY format.
53) Supply values for Name of Withholding Agent column.
Note:
Name of Withholding Agent accepts a maximum of 50

alphanumeric characters.
54) Supply values for Income Payment, Total Tax Withheld and Applied Current Mo.
columns.
Note:
Values for Income Payment, Total Tax Withheld and Applied Current Mo.
columns should be greater than or equal to zero (0).
55) Click on Add button to add another row to Schedule 7.
56) Tick checkbox beside row you want to delete. Click Delete button to delete
selected row from schedule.
57) Click on the Ok button to exit Schedule 7.

58) In Item 23B <Advance Payments>, click on the (Sch. 8) link to open Schedule 8 screen.
60) Supply values for Name of Miller, Name of Taxpayer and Official Receipt number
column.
Note:
Name of Miller, Name of Taxpayer and Official Receipt number column

accepts a maximum of 50 alphanumeric characters.
61) Supply values for Amount Paid and Applied Current Mo. columns.
Note:
Values for Amount Paid and Applied Current Mo. columns should be
greater than or equal to zero (0).
62) Click on the Add button to add a row to the schedule.
63) Tick on the checkbox beside the row you want to delete. Click on the Delete
button to delete selected row.
64) Click on the Ok button to close

65) In Item 23C <VAT withheld on Sales to Government>, click on the (Sch. 9) link to open
Schedule 9 screen.
67) Supply values for Name of Withholding Agent column.
Note:
Name of Withholding Agent accepts a maximum of 50

alphanumeric characters.
68) Supply values for Income Payment, Total Tax Withheld and Applied Current mo.
columns.
Note:
Values for Income Payment, Total Tax Withheld and Applied Current Mo.
columns should be greater than or equal to zero (0).
69) Click on the Add button to add another row to the schedule.
70) Tick on the checkbox beside the row that you want to delete. Click on the Delete
button to delete selected row.
71) Click on the Ok button to close the schedule.

Sample CSV File for Schedule 2 (Return period 08/2010)
08/01/2010,descr1, 100000,1
08/02/2010,descr2, 100000,2
08/02/2010,descr3, 100000,3
08/03/2010,descr4, 100000,4
.
.
.
08/14/2010,descr4, 100000,5
Sample CSV File for Schedule 3 Part A (Return period 08/2010)

08/01/2010,"123455 6789890", 1111,133.32,1,10
08/02/2010,desc2, 100,2,2,2
08/03/2010,descr3, 3,3,3,3
08/03/2010,descr4, 1000000,4.5,4,59
.
.
.
08/03/2010,descr4, 1000000,4,4,59
Sample CSV File for Schedule 3 Part B (Return period 08/2010)
07/02/2010,desc2,10,2,2,2
07/03/2010,descr3,11,3,3,3
.
.
.
07/02/2010,desc2,10,2,2,2

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BIR Form 2550

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Electronic Filing and Payment System Job Aid

BIR Form No. 2550M (Monthly Value-Added Tax Declaration)

1) Click on the <on-line> button.

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

9) Supply the values for Item 25A-C, if applicable

Bureau of Internal Revenue Version 3 – December 2010

10) In Item nos. 12, click on (Sch. 1) to open Schedule 1.

11) In Schedule 1, click on blue link to select Alphanumeric Tax Code

Bureau of Internal Revenue Version 3 – December 2010

To scroll through the list, use the up and down arrows.

Clicking on the Cancel Button will close this window.

Bureau of Internal Revenue Version 3 – December 2010

14) Click <Ok> button when done.

2) Clicking <Cancel> for both pop up messages will close schedule 1

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

16) Supply values for Date Purchased column in MM/DD/YYYY format.

17) Supply values for Description column.

Description accepts a maximum of 50 alphanumeric characters.

18) Supply value for Amount (Net of VAT) column

Amount (Net of VAT) column should be greater than or equal to zero

Bureau of Internal Revenue Version 3 – December 2010

22) Click Browse and choose the CSV file to upload.

24) Click on the OK button to exit Schedule 2

Bureau of Internal Revenue Version 3 – December 2010

26) Supply values for Date Purchased column in MM/DD/YYYY format.

27) Supply values for Description column.

Description accepts a maximum of 50 alphanumeric characters.

Bureau of Internal Revenue Version 3 – December 2010

Bureau of Internal Revenue Version 3 – December 2010

32) Click Browse and choose the CSV file to upload.

35) Click Browse and choose the CSV file to upload.

Bureau of Internal Revenue Version 3 – December 2010

37) Supply values for Date Purchased column in MM/DD/YYYY format.

38) Supply values for Description column.

Description accepts a maximum of 50 alphanumeric characters.

42) Click on the Ok button to exit Schedule 3

Bureau of Internal Revenue Version 3 – December 2010

45) Click on the Ok button to exit Schedule 4

Bureau of Internal Revenue Version 3 – December 2010

48) Click on the Ok button to exit Schedule 5

Bureau of Internal Revenue Version 3 – December 2010

50) Supply value for Total Input Tax .

46) Click on the Ok button to exit Schedule 6.

Bureau of Internal Revenue Version 3 – December 2010

52) Supply values for Period Covered column in MM/DD/YYYY format.

53) Supply values for Name of Withholding Agent column.

Name of Withholding Agent accepts a maximum of 50

55) Click on Add button to add another row to Schedule 7.

57) Click on the Ok button to exit Schedule 7.

Bureau of Internal Revenue Version 3 – December 2010

59) Supply values for Period Covered column in MM/DD/YYYY format.

Name of Miller, Name of Taxpayer and Official Receipt number column

62) Click on the Add button to add a row to the schedule.

64) Click on the Ok button to close