(NAR) VOL. 10 NO. 2 / APRIL - JUNE 1999
"For computerized VAT taxpayers, the said Summary Lists of Sales and Purchases shall be submitted in magnetic form using 3.5-inch floppy diskettes to the Revenue District Office (RDO) having jurisdiction over the place of business of the taxpayer or thru electronic Data Transmission (EDT) to the National Office Information Systems Operations Service (NO ISOS) on or before the last day of the month immediately following the close of each calendar quarter. The list shall conform to the magnetic file format prescribed under Annex "A" hereof. EDT shall be used only in the case of taxpayers that have been specifically registered by the BIR for this purpose.SECTION 2. Effectivity. — These Regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation in the Philippines.
Computerized VAT taxpayers refer to taxpayers whose record-keeping and accounting system on sales and purchases are computerized."