Keeping proof
Every number you file needs something behind it: an invoice, a 2307, a confirmation email. Here's Kuting Kitchen's proof for one quarter, and how long to keep it.
← 6.6 The attachments: SLSP, QAP, SAWT"Show us how you got ₱50,400"
Picture 2028. BIR asks Kuting Kitchen to support the ₱50,400 of VAT it paid for July to September 2026. Carla's bookkeeper from back then has left.
What answers BIR is not memory or the books alone. It's the proof: the papers and emails behind every number. We'll fill Kuting Kitchen's folder for that quarter, one document at a time.
The invoices behind the numbers
Keep a copy of every sales invoice you issue, like KK-SI-000412 for the ₱480 Shopee order. Together they make the ₱1,200,000 of sales.
Keep every purchase invoice too, like the supplier's ₱6,720 cat-food invoice. Input VAT counts only with a valid VAT invoice behind it, so Kuting Kitchen's ₱93,600 claim is only as good as these papers (Lesson 3.5).
The 2307s, both ways
Coming in: the 2307s from Shopee, Lazada and TikTok Shop for the ₱6,000 they withheld in the quarter. They support the credit Kuting Kitchen takes on its income tax.
Going out: a copy of each 2307 Kuting Kitchen gives its landlord for the ₱1,500 a month it withholds from rent.
Do you keep the ones you give away? Yes. They back the tax you withheld and paid to BIR for the landlord.
Proof you filed
When you submit in eBIRForms, BIR emails a confirmation to your registered address: the Tax Return Receipt Confirmation. Save that email. In eFPS (the Electronic Filing and Payment System), the proof is the Filing Reference Number.
Screenshot the pop-up that says the confirmation was sent. BIR accepts it as proof while the email is delayed. You don't need a "Received" stamp.
Proof you paid
Filing and paying are separate steps, so they leave separate proof. Keep the payment confirmation from LinkBiz, UnionBank or DBP PayTax, or the bank's receipt if you paid over the counter.
Check that it matches the return: same TIN, same form (2550Q), same period (Q3 2026), same amount (₱50,400).
Proof the attachments went in
The SLSP, QAP and SAWT lists go to BIR by eSubmission (Lesson 6.6). Keep BIR's reply to each one; for the SAWT, it's the acknowledgement receipt or validation report.
For the annual return, the financial statements go through eAFS, which issues a Transaction Reference Number. That one goes in the year's folder (Lesson 6.8).
One folder per return
Keep it boring: one folder per quarter, one sub-folder per return. Inside each, the return itself, the filing confirmation, the payment confirmation, and any attachment replies.
A folder like this takes two minutes on filing day, and saves hours when someone asks.
How long to keep it
The Ease of Paying Taxes (EOPT) Act cut the period from 10 years to 5.
| Books and records | 5 years |
|---|---|
| Manual and loose-leaf books | On paper |
| Computerized books | Electronically |
| A protest or refund claim still open | Until it's settled |
When in doubt, ask your RDO before you throw anything away.
Pop Quiz: proof or not?
Carla is sorting Kuting Kitchen's Q3 folder. Which of these is proof?
Proof of filing. Save the email itself, not only a note that it came.
Not proof. It shows a draft, not that BIR received anything.
Proof. It supports the withholding credit on the income tax return.
Not proof. Ask for the confirmation email and the payment confirmation.
Proof of payment, as long as the TIN, form, period and amount match the return.
General information for learning, not tax advice. Kuting Kitchen is fictional. Proof of filing and payment as described in RMC 20-2026; the 5-year retention period follows the Ease of Paying Taxes Act. Your RDO has the final word on what applies to you.
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