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RR. No. 1-2012 dated December 14, 2011 Submission of Quarterly SLSP

RR. No. 1-2012 dated December 14, 2011
Submission of Quarterly SLSP



RR No. 1-2012 amends certain provisions of RR No. 16-2005, and (1) now requires all VAT-registered taxpayers to submita Quarterly SLSP, regardless of the quarterly total sales/receipts or purchases; and (2) prescribes the use of the CDR medium in the submission thereof.
All references to "magnetic form 3,5-inch floppy diskettes" in RR NO. 16-2005 shall henceforth refer to "Compact Disk-Recordable (CDR)".
These regulations shall take effect on January 1, 2012.

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