Keeping proof

3 quick questions. Pick an answer to see why.

1. Carla filed the 2550Q in eBIRForms, but BIR's confirmation email hasn't arrived yet. What does she keep for now?

Nothing; she waits for the email A screenshot of the pop-up saying the confirmation email was sent A printout of the form with a handwritten "filed"

BIR accepts the screenshot of that pop-up as proof while the email is delayed. She still saves the email once it comes.

2. Which pair proves Kuting Kitchen both filed and paid its Q3 VAT?

The filing confirmation and the payment confirmation, with matching TIN, form, period and amount The sales journal and the bank statement The SLSP and the 2307s

Filing and paying are separate steps with separate proof. The two confirmations should agree on TIN, form, period and amount.

3. Since the Ease of Paying Taxes Act, how long are books and records generally kept?

1 year 5 years, longer if a case with BIR is still open 10 years, no exceptions

The EOPT Act cut the period to 5 years (it was 10). Keep them longer while a protest or refund case is pending.

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