(To be filled up by the BIR)

DLN: PSIC:

BIR Form No.

2550M
Republika ng Pilipinas
Kagawaran ng Pananalapi Monthly Value-Added Tax
Kawanihan ng Rentas Internas
Declaration October 2002 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 For the Month of (MM/YYYY) 2 Amended 3 Number of sheets
Return Yes No attached
Part I Background Information
4 TIN 5 RDO 6 Line of Business
Code
7 Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name 8 Telephone Number

9 Registered Address 10 Zip Code

11 Are you availing of tax relief under Special Law If yes, specify
or International Tax Treaty? Yes No
Part II Computation of Tax
Transaction/ ATC Gross Sales/Receipts Tax Due
Industry Classification For the Month For the Month
12 12A 12B 12C
13 13A 13B 13C
14 14A 14B 14C
15 15A 15B 15C
16 16A 16B 16C

17 Total 17A 17B

18 Less: Input Taxes
18A Transitional/Presumptive Input Tax 18A
18B Carried Over from Previous Return Period 18B
18C On Taxable Goods/Services 18C

18D Total Available Input Taxes (Sum of Items 18A,18B & 18C) 18D

18E Less: Any Refund/TCC Claimed 18E

18F Net Creditable Input Tax (Item 18D less Item 18E) 18F

19 VAT Payable (Excess Input Tax) (Item 17B less Item 18F) 19
20 Less: Tax Credits/Payments
20A Advance Payments 20A
20B Creditable Value-added tax Withheld 20B

20C VAT Paid in Return Previously Filed, if this is an amended return 20C

20D Total Tax Credits/Payments (Sum of Items 20A to 20C) 20D

21 Tax Payable/(Overpayment) (Item 19 less Item 20D) 21

22 Add: Penalties Surcharge Interest Compromise
22A 22B 22C 22D

23 Total Amount Payable/(Overpayment) (Sum of Items 21 & 22D) 23

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
24 25
President/Vice President/Authorized Representative/Tax Agent Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name) (Signature Over Printed Name)

Title/Position of Signatory Title/Position of Signatory

TIN of Tax Agent (if applicable) Tax Agent Accreditation No./Date of Accreditation (if applicable)
Part III Details of Payment
Drawee Bank/ Date Stamp of Receiving
Particulars Agency Number MM DD YYYY Amount Office and
26 Cash/Bank 26 Date of Receipt
Debit Memo................................................................................…………………..
27 Check 27A 27B 27C 27D

28 Tax Debit 28A 28B 28C

Memo ............………………..
29Others 29A 29B 29C 29D

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
 BIR Form 2550M (ENCS) - Page 2
ALPHANUMERIC TAX CODES (ATC)
INDUSTRIES COVERED BY VAT ATC INDUSTRIES COVERED BY VAT ATC INDUSTRIES COVERED BY VAT ATC
1. Mining and Quarrying VQ010 4. Lending Investors/Dealer In securites/ VB 102 8.6 Other Franchise VB 112
2. Manufacturing Pawnshops/Pre-need Co./ 9. Real Estate, Renting &
2.1 Tobacco VM 040 5. Construction VC 010 Business Activity
2.2 Alcohol VM 110 6. Wholesale & Retail VT 010 9.1 Sale of Real Property VP 100
2.3 Petroleum VM 120 7. Hotel & Restaurants 9.2 Lease of Real Property VP 101
2.4 Automobiles VM 130 7.1 Hotels, Motels VB100 9.3 Sale/Lease of Intangible Property VP 102
2.5 Non-Essentials (Excisable Goods) VM 140 7.2 Restaurants, Caterers VB101 10. Compulsory Social Security
2.6 Cement VM 030 8. Transport Storage and Communications Public Administration & Defense VD 010
2.7 Food Products and Beverages VM 020 8.1 Land Transport-Cargo VB105 11. Other Community Social and
2.8 Pharmaceuticals VM 150 8.2 Water Transport-Cargo Personal Service Activity VH 010
2.9 Flour VM 050 8.2.1 Domestic Ocean Going Vessels VB106 12. Others:
2.10 Sugar VM 160 8.2.2 Inter Island Shipping Vessels VB 107 12.1 Storage & Warehousing VS 010
2.11 Pesticides VM 100 8.3 Air Transport-Cargo VB108 12.2 Business Services
2.12 Others (General) VM 010 8.4 Telephone & Telegraph VB109 (In General) VB 010
3. Non Life Insurance VB 113 8.5 Radio/TV Broadcasting VB 111 12.3 Importation of Goods VI 010
BIR FORM NO. 2550M - Monthly Value-Added Tax Declaration
Guidelines and Instructions

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