The attachments: SLSP, QAP, SAWT

"And the attachments?"

The 2550Q is filed and paid. Carla thinks the quarter is done, until her bookkeeper asks: "Did the SLSP go out?"

Some returns don't go to BIR alone. They need a list sent with them, by the same deadline.

The list behind the total

A return shows totals. The attachment shows who is behind them: which customers and suppliers, which payees, which withholding certificates.

Do all returns have one? No. Kuting Kitchen has three every quarter, one for each of its quarterly returns; its monthly returns have none.

SLSP, with the 2550Q

The Summary List of Sales and Purchases backs the VAT return. Every VAT-registered business sends one each quarter, due the same day as the 2550Q: the 25th day after the quarter (the 30th for eFPS filers).

For Q3 2026 it lists the sales behind Kuting Kitchen's ₱1,200,000 and the purchases behind its ₱780,000.

QAP, with the 1601-EQ

The Quarterly Alphalist of Payees backs the quarterly withholding return. It lists everyone you withheld tax from in the quarter, due with the 1601-EQ on the last day of the month after the quarter.

Kuting Kitchen's has one payee: the landlord, ₱90,000 rent for the quarter, ₱4,500 withheld.

SAWT, with the 1702Q

The Summary Alphalist of Withholding Taxes goes with any return where you claim tax others withheld from you. It lists the 2307s you're claiming, and is due the same day as that return.

Shopee, Lazada and TikTok Shop withheld ₱6,000 in Q3. Kuting Kitchen claims it on the 1702Q (₱32,400 − ₱6,000 = ₱26,400 to pay), so the SAWT lists those 2307s.

Made as data files, then checked

These lists aren't PDFs or spreadsheets. They're data files in BIR's format, made and validated with BIR's own validation programs, which reject a file with errors in its layout.

Validation checks the format, not your numbers. The list's totals should match the return.

Sent by email, through eSubmission

eBIRForms filers email the validated file to esubmission@bir.gov.ph. eFPS filers can attach it in eFPS.

BIR replies with an acknowledgement. Save it with the return's confirmation: it's your proof the list went in.

A missing list has its own penalty

Failing to file a required list is a separate penalty from a late return, counted per failure:

Kuting Kitchen is small, so a missed QAP would cost ₱500, on top of anything due on the return itself.

The yearly lists

Two more go out once a year the same way: the list of employees with the 1604-C (31 January) and the list of payees with the 1604-E (1 March). Lessons 8 and 5 cover them.

The annual income tax return's attachments, such as the financial statements, go through eAFS (electronic Audited Financial Statements) instead: Lesson 6.8.

Pop Quiz: which list goes with which return?

Match each list to its return.