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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