---
title: "February 10, 2023"
description: "Implementation of the Quarterly Filing of VAT Returns starting January 2023."
url: https://help.juan.tax/en/articles/7-february-10-2023
collection: "2023"
updated: 2026-01-31
language: en
---

# February 10, 2023

Implementation of the Quarterly Filing of VAT Returns starting January 2023.

On January 13, 2023, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 5-2023. This declares the removal of BIR Form 2550-M and states that taxpayers registered for value-added tax (VAT) are no longer required to file a monthly VAT declaration (BIR Form No. 2550M) and must instead file the corresponding quarterly value-added tax return (BIR Form 2550-Q) within twenty-five (25) days following the close of each taxable quarter when the transaction occurred.

The table below is also included in this RMC to assist taxpayers.

![](https://downloads.intercomcdn.com/i/o/667315555/35708ece013ebd87eec4adfd/image.png?expires=1730690100&signature=f5f94f8804ade6f004c5382d4aa5e983437dd8378d29dd615057b7de58266f05&req=ciYgFch7mIRaFb4f3HP0gC%2BwOG7rzRPm4Cj%2BZ5IrNSevPc5dwugysNgWsTCF%0A5Ws%3D%0A)

The full version of this issuance is available on the BIR website.

* * *

## **What happens if I'm a Juantax user?**

We have added a banner to the tax form 2550M/Q to remind VAT-registered users about the BIR announcement.

![](https://juantax.intercom-attachments-7.com/i/o/675606921/028a81fa5c7c7e3a3b492e65/ji0hOZ2fRDsCi1P6WcLPXzdih5Z-aVLsQbQBtIkRehGZng469d-oqJ3-a7G3Fp8pwTAyx6Edm2vxiGUFLlhlt4Njj8yxH8_HsRrUJvuzYRBIO90f7FZyCxbDjqk-p4golmkcVyoSz_dYIEpk1f0QbvI?expires=1730690100&signature=23d41475b068a4cd94ad9a4ab1b76be2e7e4f431d168cb37fac0b3eecd125394&req=ciciEMl4lINeFb4f3HP0gH4BlQk94DWQ%2F1RqldCGQbTmY8OTjNVdjWWPm7om%0AVkA%3D%0A)

As you can see, the drop-down menu now only displays the quarterly filing months. The complete list of months previously shown has now been removed.

![](https://juantax.intercom-attachments-7.com/i/o/675606925/f8033f56202a7df45e0b21bb/9tybgvsP1we7YBUX_VtQC_pt8emx40J0symOaeLk741Sd3_1eYKbA5hoocPepEnVKlEn8pa0-_Rkn2yw41LXpZgXUndefd-hlrSLXIkxUOXrpcePCw9rBUKmX4CxKDaJq2E1fp_YUcpvzbl31WF3C1I?expires=1730690100&signature=162fa42e490666bae1422396cefc55606c0ec43aadc9a47dcab63b4f64ad5a1c&req=ciciEMl4lINaFb4f3HP0gN5Hq76tSvPA5XE%2BdnQafwWpxGmFneg0MsdMyXA6%0AhC8%3D%0A)

If you have any further questions, please contact us via email or by clicking the chat icon in the lower-right corner of any JuanTax page, and we'll be happy to assist! 💬