BIR RMC 52-2023
Optional Filing and Payment of Monthly VAT return (using BIR Form 2550M) for VAT registered Taxpayers
VAT taxpayers may opt to continue to file and pay their VAT liabilities on a monthly basis using BIR form 2550M. The amount paid for 2550M can be used as deduction in payment of 2550Q Quarterly VAT. There shall be no prescribed deadline in payment of 2550M.