General information only; not legal advice.

I. What the SLSP Is—and Why It Matters

The Summary List of Sales (SLS) and Summary List of Purchases (SLP)—collectively SLSP—are electronic listings of transaction-level details that support a taxpayer’s VAT declarations and books. They enable the BIR to cross-match sellers’ output VAT with buyers’ input VAT to detect underreporting, false invoicing, and other discrepancies. Failing to submit when required, or submitting incomplete/incorrect lists, can lead to administrative penalties and audit exposure.

Key principle: The SLSP is a compliance and audit instrument. Email submission is a mode of filing/transmittal; the content, structure, and integrity of the data control compliance.

II. Who Must Submit

While the exact coverage depends on your current BIR registration status and directives applicable to you:

VAT-registered taxpayers (corporate and individual) are the primary SLSP filers.
Non-VAT taxpayers may be required to submit (e.g., upon BIR notice, as part of audit, or if covered by specific directives or industry programs).
Withholding agents, government entities, or large/special taxpayers can be subject to enhanced reporting requirements that include SLSP, often with more specific formats.

When in doubt, check your Certificate of Registration (BIR Form 2303), any Memorandum/Letter Notices from the BIR, and your Revenue District Office (RDO) instructions.

III. Frequency and Deadlines (Operational View)

Historically, SLSP has been required periodically (e.g., monthly or quarterly), and always upon BIR demand. Your RDO designation, tax type (VAT/Non-VAT), and classification (e.g., Large Taxpayer, top withholding agent, special industry) determine your cycle. Late submissions often incur fixed penalties per list per period, apart from audit consequences.

Practical rule: Align your SLSP period with your VAT returns period. Submit amended SLSP when you amend VAT returns and the changes affect the list.

IV. Legal Anchors (High-Level)

National Internal Revenue Code (NIRC) obligations on proper invoicing, bookkeeping, and return filing.
Revenue Regulations and Memorandum Circulars/Orders that operationalize the SLSP requirement, detail file structures, and designate submission channels (including email).
Recordkeeping rules requiring retention of source records and the ability to recreate the SLSP on demand.

(This guide focuses on “how to email-submit properly” without reproducing the full text of specific issuances.)

V. The Core Compliance Standard for Email Submission

Correct recipient mailbox (per your RDO/Large Taxpayers Office) and fallback protocol if emails bounce (e.g., secondary mailbox or in-person media submission).
Accepted file types and structure (see Sections VII and VIII).
Validated contents that reconcile with VAT returns and books.
Naming conventions that allow automated intake by BIR systems.
Proof of transmittal and audit trail retention.

VI. Email Anatomy: What Your Message Should Contain

Below is a safe, widely accepted pattern; adapt only if your RDO gives specific instructions.

A. Subject Line Convention (Recommended)

SLSP_<TIN-BranchCode>_<TaxpayerName>_<PeriodCovered>_<DocType>_<Version/RunNo>

Examples

SLSP_123456789-000_ABC-Construction-Inc_2025Q3_SALES_V1
SLSP_123456789-000_ABC-Construction-Inc_2025Q3_PURCHASES_V1
If combined: SLSP_123456789-000_ABC-Construction-Inc_2025Q3_COMBINED_V1

Notes

TIN-BranchCode: use the 9-digit TIN plus 3-digit branch code (e.g., -000 for head office), no spaces.
PeriodCovered: use YYYYQ# (for quarters) or YYYYMM (for months) as your RDO requires.
DocType: SALES, PURCHASES, or COMBINED.
Version/RunNo: increment (V2, V3) for resubmissions/amendments.

B. Email Body (Minimum Content)

Registered Name (as per BIR Form 2303)
Trade Name (if any)
TIN-Branch Code
Tax Type (VAT / Non-VAT; if Non-VAT but required to submit, state basis: e.g., “per BIR directive dated ___”)
Address
Contact Person (position/title)
Contact Details (phone, official email)
Period Covered (e.g., 01 Jul 2025–30 Sep 2025)
Attachments List (file names, sizes, checksum if available)
Certification: “We certify the attached SLSP is true and correct and consistent with our VAT return and books for the period.”
Undertaking: “We undertake to submit supporting documents or corrected files on request.”

(Paste a transmittal sheet as a table in the body and attach a signed PDF transmittal if your RDO prefers.)

VII. File Package & Naming Conventions

A. Attachments Checklist

SLS file (sales) and/or SLP file (purchases) in CSV or DAT as your RDO accepts.
Optional: A summary PDF (totals by category) and a signed transmittal letter (PDF).
Optional but recommended: A ZIP archive containing all above, named exactly like the subject (minus spaces), e.g.:
```
SLSP_123456789-000_ABC-Construction-Inc_2025Q3_COMBINED_V1.zip
```

B. File Names (Inside ZIP or as Direct Attachments)

SLS_123456789-000_2025Q3.csv
SLP_123456789-000_2025Q3.csv
Transmittal_123456789-000_2025Q3.pdf
Summary_123456789-000_2025Q3.pdf

C. Technical Constraints

Max email size: keep under 20MB unless your RDO confirms larger limits; split by month or file type if needed.
Compression: ZIP only (avoid RAR/7z).
Encoding: UTF-8 (no BOM) to prevent character issues.
Decimal format: dot . as decimal separator; two (2) decimal places; no thousands separators.

VIII. Data Schema (Columns & Validations)

Below is a commonly accepted minimal schema. If your RDO specifies a template, follow that template exactly (column order, headers, and codes).

A. Summary List of Sales (SLS) — CSV Columns

Column	Description	Format / Rule
`SellerTIN`	Your 9-digit TIN (head office TIN)	`#########`
`SellerBranch`	3-digit branch code	`###` (e.g., `000`)
`BuyerTIN`	Customer’s 9-digit TIN; if unknown, use sanctioned placeholder	`#########` or code
`BuyerBranch`	Customer’s 3-digit branch code, if applicable	`###` or `000`
`BuyerName`	Registered name / trade name	Text, 150 chars max
`InvoiceNo`	Sales invoice/OR number	Alphanumeric, no commas
`InvoiceDate`	Date of invoice/OR	`YYYY-MM-DD`
`GrossSales`	Gross amount (VATable + Exempt + Zero-rated; exclusive or inclusive per your policy—be consistent)	`999999999.99`
`VATableSales`	Sales subject to 12% VAT	`999999999.99`
`ZeroRatedSales`	Sales at 0% VAT	`999999999.99`
`ExemptSales`	Sales exempt from VAT	`999999999.99`
`OutputVAT`	Output VAT corresponding to `VATableSales`	`999999999.99`
`TaxTreatyFlag`	If zero-rated due to treaty/export	`Y/N`
`Remarks`	Optional (credit notes, returns reference)	Text

Checks

OutputVAT ≈ VATableSales × 0.12 (consider rounding/discounts).
Sum of line items should tie to your books and VAT return.

B. Summary List of Purchases (SLP) — CSV Columns

Column	Description	Format / Rule
`BuyerTIN`	Your 9-digit TIN	`#########`
`BuyerBranch`	3-digit branch code	`###`
`SupplierTIN`	Supplier’s TIN	`#########`
`SupplierBranch`	Supplier’s branch code	`###` or `000`
`SupplierName`	Registered name/trade name	Text
`InvoiceNo`	Supplier invoice/OR	Alphanumeric
`InvoiceDate`	Date of invoice	`YYYY-MM-DD`
`GrossPurchases`	Total invoice amount	`999999999.99`
`VATablePurchases`	Portion subject to 12% VAT	`999999999.99`
`ZeroRatedPurchases`	0% VAT	`999999999.99`
`ExemptPurchases`	Exempt	`999999999.99`
`InputVAT`	Input VAT on VATable purchases	`999999999.99`
`ImportationFlag`	`Y` if importation	`Y/N`
`ServicesFlag`	`Y` if services	`Y/N`
`CapitalGoodsFlag`	`Y` if capital goods	`Y/N`
`Remarks`	Optional (debit/credit notes; non-deductible flags)	Text

Checks

InputVAT must reflect only allowable VAT (exclude non-VAT receipts, out-of-period invoices, or blocked input VAT).
Purchases from suppliers with obviously invalid TINs or non-VAT status should not create input VAT.

IX. Validation Before Sending

Arithmetic tests: Output/Input VAT computations, totals by category.
TIN format & duplication: 9-digit TIN and 3-digit branch; detect duplicates or inconsistent branch codes.
Invoice chronology: No future dates; match returns’ period cut-off.
Status cross-check: Large or unusual transactions flagged with supporting documents ready (contracts, import entries, credit/debit notes).
Return reconciliation: Totals should tie with your VAT returns (for the same period) and your general ledger.

X. Attachments: Transmittal & Certification (Templates)

A. Transmittal Letter (PDF) – One Page

Re: SLSP Submission – [Period] We submit the attached Summary List of Sales and/or Purchases for [Taxpayer Name], TIN [#########-###], covering [period]. We certify that the data are true and correct and reconcile with our VAT returns and books. We consent to verification and shall provide supporting documents upon request.

Authorized Signatory Name / Position / Date / Contact

B. Certification in Email Body (Copy-Paste)

We certify under penalties of the NIRC that the attached SLSP files are complete and accurate for the period stated and reconcile with our VAT declarations and books.

(Some RDOs prefer a signed PDF certification; keep both ready.)

XI. Retention, Integrity & Audit Trail

Keep source data (invoices/ORs, ledgers, VAT reports) and the exact files emailed, including sent-mail proof and server delivery receipts.
Maintain hash checksums (e.g., SHA-256) for each file; place them in your transmittal PDF.
Retain records at least for the prescriptive period plus a prudential buffer (common practice: 10 years).
If you amend the SLSP, version files and keep a change log.

XII. Common Errors That Trigger Notices

Wrong period in file name vs. contents.
Mismatched totals vs. VAT returns.
Invalid or missing TINs for counterparties (e.g., 000000000 without sanctioned placeholder).
Non-numeric characters in numeric fields, or commas/thousand separators.
Duplicate invoices or negative values without proper credit/debit note referencing.
Submitting scanned PDFs only when structured data (CSV/DAT) are required.

XIII. Corrections & Amendments

Minor clerical fixes: resend with incremented version, state what changed in the email body, and include a short errata PDF.
Material changes affecting VAT totals: file amended VAT return first (if required), then resubmit SLSP, referencing the amended return.
Always retain prior versions and the audit trail of changes.

XIV. Privacy & Security

Use only your official domain mailbox (no personal email).
Encrypt ZIPs with a strong password if your RDO allows, and transmit the password via a separate channel (e.g., phone).
Limit recipients to official BIR addresses and your authorized signatories.
Never include unnecessary personal data in free-text fields.

XV. Governance & Internal Controls

Adopt a monthly closing checklist that produces the SLSP concurrently with books and VAT returns.
Implement maker-checker approval and automated validations (TIN regex, VAT math, duplicate detection).
Maintain a policy on SLSP retention, encryption, and incident response in case of mis-send or data leakage.

XVI. Sample Email (You Can Reuse This)

To: [Your RDO’s designated SLSP mailbox] CC: [Authorized signatory], [Compliance mailbox] Subject: SLSP_123456789-000_ABC-Construction-Inc_2025Q3_COMBINED_V1

Body (paste or adapt):

Dear BIR,

Please find attached the SLSP for ABC Construction, Inc. (TIN 123456789-000) covering Q3 2025 (01 Jul 2025–30 Sep 2025).

Registration: VAT Address: 123 Pioneer St., Mandaluyong City Contact Person: Maria Dela Cruz, Compliance Manager (+63 2 8123 4567, compliance@abc.com)

Attachments:

SLS_123456789-000_2025Q3.csv (size: 2.1MB) – SHA256: …

SLP_123456789-000_2025Q3.csv (size: 1.6MB) – SHA256: …

Transmittal_123456789-000_2025Q3.pdf

Summary_123456789-000_2025Q3.pdf

Certification: We certify under penalties of the NIRC that the attached SLSP is true and correct and reconciles with our VAT returns and books for the period. We will provide supporting records upon request.

Thank you.

XVII. Quick Implementation Checklist

Confirm whether you’re mandated to file and the correct period.
Use standard file names and UTF-8 CSV with the schema above.
Run automated validations (VAT math, TIN formats, duplicates).
Zip files (if large); keep under size limits.
Send to the correct mailbox; capture proof of sending.
Archive all files, emails, and hashes with your VAT working papers.
Prepare amendment protocol (versioning) in case of corrections.

XVIII. Key Takeaways

The SLSP stands or falls on data quality and reconciliation—the email is only the envelope.
Consistent naming, format, and validation prevent bounces, rejections, and audit flags.
Treat SLSP as part of your monthly/quarterly closing cycle, with governance and privacy controls equal to your financial statements.

If your RDO issues a bespoke template (column headers, code lists, or exact subject-line syntax), follow that template verbatim. When instructions conflict with this guide, your RDO’s written guidance prevails.