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{"sheet":"2550Q","index":0,"n_rows":91,"n_cols":36,"rows_kept":91,"merged":[[22,17,22,25],[22,26,22,34],[23,17,23,18],[24,17,24,18],[25,17,25,18],[26,17,26,18],[27,17,27,18],[28,19,28,24],[73,3,73,21],[73,24,73,33],[74,3,74,21],[74,24,74,33],[75,3,75,21],[77,3,77,10],[77,12,77,21],[77,24,77,33],[79,12,79,15],[79,17,79,21],[79,24,79,33],[82,29,82,34],[83,29,83,34],[84,29,84,34],[85,29,85,34],[86,29,86,34]],"flags":["formulas_cached_only"]}
["(To be  filled up by the BIR)"]
["   DLN:",{"$nulls":29},"PSIC:"]
[]
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[]
["Fill in all applicable spaces. Mark all appropriate boxes with an “X”.  "]
[1,"For the                        Calendar               Fiscal",{"$nulls":10},"2 Quarter",null,null,"     1st",null,"      3rd",null,"3 Return",null,null,"  From",{"$nulls":3},"4  Amended",{"$nulls":3},"Yes","5  Short",null,null,"      Yes"]
[null,"Year Ended                              ",{"$nulls":17},"   Period",{"$nulls":6},"      Return?",{"$nulls":4},"    Period"]
["  ( MM / YYYY )",{"$nulls":14},"     2nd",null,"      4th",null,"(mm/dd/yy)",null,null,"To",{"$nulls":7},"No","    Return?",null,null,"      No"]
["6","TIN",{"$nulls":11},"        7  RDO ",{"$nulls":6},"8   No. of sheets",{"$nulls":3},"9  Line of  "]
[{"$nulls":14},"    Code",{"$nulls":5},"     attached",{"$nulls":3},"Business"]
[10,"Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name",{"$nulls":24},"   11    Telephone Number"]
[{"$nulls":35}," "]
[]
[12,"Registered Address",{"$nulls":24},"  13",null,"Zip Code"]
[]
[]
["14","Are you availing of tax relief under Special Law ",{"$nulls":14},"If yes, specify"]
[null,"or International Tax Treaty?",{"$nulls":9},"Yes",null,"     No"]
["Part II                                                                  ",null,"Computation of Tax (Attach additional sheets, if necessary)"]
[{"$nulls":17},"Sales/Receipts  for the Quarter (Exclusive of VAT) ",{"$nulls":8},"Output Tax  Due for the Quarter"]
[15,"Vatable Sales/Receipt- Private (Sch.1)",{"$nulls":15},"15A",{"$nulls":7}," 15B"]
[16,"Sale to Government",{"$nulls":15},"16A",{"$nulls":7}," 16B"]
[17,"Zero Rated Sales/Receipts",{"$nulls":15},17]
[18,"Exempt Sales/Receipts",{"$nulls":15},18]
[19,"Total Sales/Receipts and Output Tax Due",{"$nulls":15},"19A",{"$nulls":7}," 19B"]
[20,null,"Less:  Allowable Input Tax"]
[null,null,"20A Input Tax Carried Over from Previous Quarter / Excess over 70% of Output VAT",{"$nulls":22}," 20A"]
[null,null,"20B Input Tax Deferred on Capital Goods Exceeding P1Million from Previous Quarter",{"$nulls":22}," 20B"]
[null,null,"20C Transitional Input Tax ",{"$nulls":22}," 20C"]
[null,null,"20D Presumptive Input Tax ",{"$nulls":22}," 20D"]
[null,null,"20E Others",{"$nulls":22}," 20E"]
[null,null,"20F Total (Sum of Item 20A, 20B,20C,20D &20E)",{"$nulls":22}," 20F"]
[21,null,"Current Transactions",{"$nulls":16},"Purchases"]
[null,null,"21A/B Purchase of Capital Goods not exceeding P1Million (see sch.2)",{"$nulls":14},"21A",{"$nulls":7}," 21B"]
[null,null,"21C/D Purchase of Capital Goods exceeding P1Million (see sch.3)",{"$nulls":14},"21C",{"$nulls":7}," 21D"]
[null,null,"21E/F Domestic Purchases of Goods Other than Capital Goods",{"$nulls":14},"21E",{"$nulls":7}," 21F"]
[null,null,"21G/H Importation of Goods Other than Capital Goods",{"$nulls":14},"21G",{"$nulls":7}," 21H"]
[null,null,"21I/J Domestic Purchase of Services",{"$nulls":14},"21I",{"$nulls":7}," 21J"]
[null,null,"21K/L Services rendered by Non-residents",{"$nulls":14},"21K",{"$nulls":7}," 21L"]
[null,null,"21M Purchases Not Qualified for Input Tax",{"$nulls":14},"21M"]
[null,null,"21N/O Others",{"$nulls":14},"21N",{"$nulls":7}," 21O"]
[null,null,"21P Total Current Purchases (Sum of Item 21A,21C,21E,21G,21I,21K,21M&21N)",{"$nulls":14},"21P"]
[22,"Total Available Input Tax (Sum of Item 20F, 21B,21D,21F,21H,21J,21L&21O)",{"$nulls":23},22]
[23,"Less:  Deductions from Input Tax"]
[null,null,"23A Input Tax on Purchases of Capital Goods exceeding P1Million "]
[{"$nulls":4},"deferred for the succeeding period (Sch.3)",{"$nulls":20},"23A"]
[null,null,"23B Input Tax on Sale to Govt. closed to expense (Sch.4)",{"$nulls":22},"23B"]
[null,null,"23C Input Tax allocable to Exempt Sales (Sch.5)",{"$nulls":22},"23C"]
[null,null,"23D VAT Refund/TCC claimed ",{"$nulls":22},"23D"]
[null,null,"23E Input Tax in excess of 70% cap to be carried "]
[{"$nulls":4},"to next period (Sch.6)",{"$nulls":20},"23E"]
[null,null,"23F Others",{"$nulls":22},"23F"]
[null,null,"23G Total (Sum of Item 23A, 23B,23C,23D,23E & 23F)",{"$nulls":22},"23G"]
[24,"Total Allowable Input Tax (Item 22 less Item 23G)",{"$nulls":23},24]
[25,"Net VAT Payable (Item 19B less Item 24)",{"$nulls":23},25]
[26,null,"Less:  Tax Credits/Payments"]
[null,null,"26A Monthly VAT Payments - previous two months ",{"$nulls":22},"26A"]
[null,null,"26B Creditable Value-Added Tax Withheld (Sch. 7)",{"$nulls":22},"26B"]
[null,null,"26C Advance Payments (Sch.8)",{"$nulls":22},"26C"]
[null,null,"26D VATwithheld on Sales to Government (Sch.9)",{"$nulls":22},"26D"]
[null,null,"26E VAT paid in return previously filed, if this is an amended return",{"$nulls":22},"26E"]
[null,null,"26F Others",{"$nulls":22},"26F"]
[null,null,"26G Total Tax Credits/Payments (Sum of Item 26A,26B,26C,26D,26E & 26F)",{"$nulls":22},"26G"]
[27,"Tax Still Payable/(Overpayment)(Item 25 less Item 26G)",{"$nulls":23},27]
[28,"Add:  Penalties",{"$nulls":5}," ","Surcharge",{"$nulls":7},"Interest",{"$nulls":6},"Compromise"]
[{"$nulls":5}," 28A",{"$nulls":7},"28B",{"$nulls":7},"28C",{"$nulls":3}," 28D"]
[29,"Total Amount Payable/(Overpayment) (Sum of Item 27 & 28D)",{"$nulls":23}," 29"]
["       I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,"]
["  is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof."]
[null,null,30,{"$nulls":20},31]
[{"$nulls":3},"President/Vice President/Principal Officer/Accredited Tax Agent/",{"$nulls":20},"Treasurer/Assistant Treasurer"]
[{"$nulls":3},"Authorized Representative/Taxpayer ",{"$nulls":20},"(Signature Over Printed Name)"]
[{"$nulls":3},"(Signature Over Printed Name) "]
[]
[{"$nulls":3},"Title/Position of Signatory",{"$nulls":8},"TIN of Signatory",{"$nulls":11},"Title/Position of Signatory"]
[]
[null,"Tax Agent Acc. No./Atty's Roll No.(if applicable)",{"$nulls":10},"Date of Issuance",{"$nulls":4},"Date of Expiry",{"$nulls":6},"TIN of Signatory"]
["Part III",null,null,"Details of Payment"]
[{"$nulls":4},"   Drawee Bank/",{"$nulls":11},"        Date"]
["Particulars",{"$nulls":3},"        Agency",{"$nulls":5},"             Number",{"$nulls":4},"     MM",null,"DD        YYYY",{"$nulls":5},"            Amount",{"$nulls":5},"Stamp of "]
["32 Cash/Bank 32A",{"$nulls":7},"   32B",{"$nulls":5},"  32C",{"$nulls":6},"  32D",{"$nulls":7},"Receiving Office/AAB"]
["        Debit Memo",{"$nulls":28},"and Date of Receipt"]
["33 Check        33A",{"$nulls":7},"   33B",{"$nulls":5},"  33C",{"$nulls":6},"  33D",{"$nulls":7},"(RO's Signature/"]
["34 Tax Debit ",{"$nulls":28},"Bank Teller's Initial)"]
["        Memo "]
["35 Others       35A",{"$nulls":7},"   35B",{"$nulls":5},"  35C",{"$nulls":6},"  35D"]
[]
["Machine Validation (if filed with an accredited agent bank)/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)"]

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[{"$nulls":25},"BIR  Form 2550Q  -  Sept. 2005 (ENCS)                  Page 2"]
["Schedule 1",{"$nulls":3},"Schedule of Sales/Receipts and Output Tax (Attach additional sheet, if necessary)"]
["Industries Covered by VAT",{"$nulls":15},"A T C",{"$nulls":5},"Amount of Sales/Receipts",{"$nulls":7},"Output Tax"]
[{"$nulls":22},"For the Quarter",{"$nulls":7},"For the Quarter"]
[]
[]
[]
["To Item 15A/B"]
["Schedule 2",{"$nulls":3},"Purchases/Importation of Capital Goods (Aggregate Amount Not Exceeding P1 Million) (Attach additional sheet, if necessary)"]
["Date ",{"$nulls":3},"Description ",{"$nulls":14},"Amount",{"$nulls":10},"Input Tax"]
["Purchased",{"$nulls":18},"(Net of VAT)"]
["(A)",{"$nulls":3},"(B)",{"$nulls":14},"(C)",{"$nulls":10},"(D)"]
[]
[]
[]
["Total (To Item 21A/B)"]
["Schedule 3",{"$nulls":3},"Purchases/Importation of Capital Goods (Aggregate Amount Exceeds P1 Million) (Attach additional sheet, if necessary)"]
["A)  Purchases/Importations This Quarter"]
[{"$nulls":4},"Description ",{"$nulls":17},"Est. Life (in months)",null,null,"Recognized Life ",{"$nulls":4},"Allowable Input",{"$nulls":4},"Balance of Input Tax"]
["Date ",{"$nulls":10},"Amount",{"$nulls":5},"Input Tax  ",{"$nulls":7},"(In Months) ",{"$nulls":4},"Tax for the Period *",{"$nulls":4},"to be carried to "]
["Purchased",{"$nulls":10},"(Net of VAT)",{"$nulls":5},"(Cx10%)",{"$nulls":7},"Useful life or 60 mos. (whichever is shorter)",{"$nulls":9},"Next Period"]
[{"$nulls":35},"(D) less (G)"]
["(A)",{"$nulls":3},"(B)",{"$nulls":6},"(C )",{"$nulls":7},"(D)",null,null,"(E)",null,null,"(F)",{"$nulls":4},"(G)",{"$nulls":4},"(H)"]
[]
[]
[]
["Total (To Item 21C/D)"]
["B)  Purchases/Importations Previous Quarters"]
[{"$nulls":4},"Description ",{"$nulls":12},"Balance of Input Tax from Previous Period",{"$nulls":4},"Est. Life (in months)",null,null,"Recognized Life (In Months)",{"$nulls":4},"Allowable Input",{"$nulls":4},"Balance of Input Tax"]
["Date ",{"$nulls":10},"Amount",{"$nulls":18},"Tax for the Period *",{"$nulls":4},"to be carried to "]
["Purchased",{"$nulls":10},"(Net of VAT)",{"$nulls":23},"Next Period"]
[{"$nulls":25},"Remaining Life",{"$nulls":9},"(D) less (G)"]
["(A)",{"$nulls":3},"(B)",{"$nulls":6},"(C )",{"$nulls":7},"(D)",null,null,"(E)",null,null,"(F)",{"$nulls":4},"(G)",{"$nulls":4},"(H)"]
[]
[]
[]
["Total"]
["C)  Total Input Tax Deferred for future period from current and previous purchases (To Item 23A)"]
[" * ","-   D divided by F multiplied by Number of months in use during the quarter"]
["Schedule 4",{"$nulls":3},"Input Tax Attributable to Sale to Government"]
[null,null,"Input Tax directly attributable to sale to government"]
[null,null,"Add:   Ratable portion of Input Tax not directly attributable"]
[null,null,"              to any activity:"]
[null,null,"Taxable sales to government",{"$nulls":9},"x","Amount of Input Tax not"]
[null,null,"Total Sales",{"$nulls":10},"directly attributable"]
[null,"Total Input Tax attributable to sale to government "]
[null,"Less: Standard Input Tax to sale to government"]
[null,"Input Tax on Sale to Govt. closed to expense (To Item 23B)"]
["Schedule 5",{"$nulls":3},"Input Tax Attributable to Exempt Sales"]
[null,null,"Input Tax directly attributable to exempt sale"]
[null,null,"Add:   Ratable portion of Input Tax not directly attributable"]
[null,null,"              to any activity:"]
[null,null,"Taxable exempt sale",{"$nulls":9},"x","Amount of Input Tax not"]
[null,null,"Total Sales",{"$nulls":10},"directly attributable"]
[null,"Total Input Tax attributable to exempt sale (To Item 23C)"]
["Schedule 6",{"$nulls":3},"Input Tax in Excess of 70% Cap"]
[]
[null,null,"Total Input Tax"]
[null,null,"Less: 70% of Total Output Tax"]
[{"$nulls":5},"(70% X P_________________  )"]
[null,null,"Input Tax in Excess of 70% Cap (To Item 23E)"]
[]
["Schedule 7",{"$nulls":3},"                                              Tax Withheld Claimed as Tax Credit (Attach additional sheets, if necessary) "]
["Period ",{"$nulls":3},"Name of Withholding Agent",{"$nulls":11},"Income Payment",{"$nulls":6},"Total",{"$nulls":5},"Applied"]
["Covered",{"$nulls":22},"Tax Withheld",{"$nulls":5},"    Previous 2 mos.",{"$nulls":4},"  Current mo."]
[]
[]
[]
["Total (To Item 26B)"]
["Schedule 8",{"$nulls":3},"     ",null,"Schedule of Advance Payment (Attach additional sheets, if necessary)"]
["Period ",{"$nulls":3},"Name of Miller",{"$nulls":5},"Name of Taxpayer",{"$nulls":5},"Official Receipt",{"$nulls":6},"Amount",{"$nulls":5},"Applied"]
["Covered",{"$nulls":15},"Number",{"$nulls":6},"Paid",{"$nulls":5},"    Previous 2 mos.",{"$nulls":4},"  Current mo."]
[]
[]
[]
["Total (To Item 26C)"]
["Schedule 9",{"$nulls":3},"                                             VAT Withheld on Sales to Government (Attach additional sheets, if necessary) "]
["Period ",{"$nulls":3},"Name of Withholding Agent",{"$nulls":11},"Income Payment",{"$nulls":6},"Total",{"$nulls":5},"Applied"]
["Covered",{"$nulls":22},"Tax Withheld",{"$nulls":5},"    Previous 2 mos.",{"$nulls":4},"  Current mo."]
[]
[]
[]
["Total (To Item 26D)"]
{"$rows_empty":15}
[{"$nulls":25},"BIR  Form 2550Q  -  Sept. 2005 (ENCS)                  Page 3"]
["ALPHANUMERIC TAX CODES (ATC)"]
["INDUSTRIES COVERED BY VAT",{"$nulls":9},"ATC",null,null,"INDUSTRIES COVERED BY VAT",{"$nulls":10},"ATC",null,null,"INDUSTRIES COVERED BY VAT",{"$nulls":8},"ATC"]
["1.","Mining and Quarrying",{"$nulls":8},"VQ010",null,null,"4.","Lending Investors/Dealer In securites/",{"$nulls":9},"VB 102",{"$nulls":3},"8.6","Other Franchise",{"$nulls":6},"VB 112"]
["2.","Manufacturing",{"$nulls":13},"Pawnshops/Pre-need Co./",{"$nulls":11},"9.","Real Estate, Renting &"]
[null,"2.1","Tobacco",{"$nulls":7},"VM 040",null,null,"5.","Construction",{"$nulls":9},"VC 010",{"$nulls":3},"Business Activity"]
[null,"2.2","Alcohol",{"$nulls":7},"VM 110",null,null,"6.","Wholesale & Retail",{"$nulls":9},"VT 010",{"$nulls":3},"9.1","Sale of Real Property",{"$nulls":6},"VP 100"]
[null,"2.3","Petroleum",{"$nulls":7},"VM 120",null,null,"7.","Hotel & Restaurants",{"$nulls":13},"9.2","Lease of Real Property",{"$nulls":6},"VP 101"]
[null,"2.4","Automobiles",{"$nulls":7},"VM 130",{"$nulls":3},"7.1","Hotels, Motels",{"$nulls":8},"VB100",{"$nulls":3},"9.3","Sale/Lease of Intangible Property",{"$nulls":6},"VP 102"]
[null,"2.5","Non-Essentials (Excisable Goods)",{"$nulls":7},"VM 140",{"$nulls":3},"7.2","Restaurants, Caterers",{"$nulls":8},"VB101",null,null,"10.","Compulsory Social Security ",{"$nulls":7},"VD 010"]
[null,"2.6","Cement",{"$nulls":7},"VM 030",null,null,"8.","Transport Storage and Communications",{"$nulls":13},"Public Administration & Defense"]
[null,"2.7","Food Products and Beverages",{"$nulls":7},"VM 020",{"$nulls":3},"8.1","Land Transport-Cargo",{"$nulls":8},"VB105",null,null,"11.","Other Community Social and ",{"$nulls":7},"VH 010"]
[null,"2.8","Pharmaceuticals",{"$nulls":7},"VM 150",{"$nulls":3},"8.2","Water Transport-Cargo",{"$nulls":12},"Personal Service Activity"]
[null,"2.9","Flour",{"$nulls":7},"VM 050",{"$nulls":4},"8.2.1 Domestic Ocean Going Vessels",{"$nulls":8},"VB106",null,null,"12.","Others:"]
[null,"2.10","Sugar",{"$nulls":7},"VM 160",{"$nulls":4},"8.2.2 Inter Island Shipping Vessels",{"$nulls":8},"VB 107",{"$nulls":3},"12.1","Storage & Warehousing",{"$nulls":6},"VS 010"]
[null,"2.11","Pesticides ",{"$nulls":7},"VM 100",{"$nulls":3},"8.3","Air Transport-Cargo",{"$nulls":8},"VB108",{"$nulls":3},"12.2","Business Services",{"$nulls":6},"VB 010"]
[null,"2.12","Others (General)",{"$nulls":7},"VM 010",{"$nulls":3},"8.4","Telephone & Telegraph",{"$nulls":8},"VB109",{"$nulls":4}," (In General)"]
["3.","Non Life Insurance",{"$nulls":8},"VB 113",{"$nulls":3},"8.5","Radio/TV Broadcasting",{"$nulls":8},"VB 111",{"$nulls":3},"12.3","Importation of Goods",{"$nulls":6},"VI 010"]