Tax & BIR compliance

Post it once. It lands in all six books.

Books of accounts, VAT, summary lists, 2307s and the CAS registration pack — produced from the entries themselves, not kept as a second set of records.

Filing calendar · Septembernothing overdue
2550M — VATdue 20 Septreadydrafted
1601-C — withholdingdue 10 Septfiledconfirmed
1604-E — expandeddue 10 Septfiledconfirmed
SLSPdue 25 Septreadydrafted
Books of accountsCAS registeredcurrent
2307 issuedto suppliers84
BIR FORM 2550MMonthly VAT · August 2026
Vatable sales34,048,660.71
Output VAT4,085,839.29
Less input VAT(3,473,359.29)
Carry-over(0.00)
VAT PAYABLE612,480.00
Every pesoopens its rows
TIN 004-221-885-000
What it is

Philippine tax and trade are the shape of this system, not a module added at the end. Running any of it produces a report; none of it files anything, and none of it tells the BIR you have.

How it works

What it actually does.

01

The books the BIR examines

General journal, sales, purchases, cash receipts and cash disbursements — each read from posted entries. None is a separate record that can drift from the ledger, which is the failure examiners find.

  • Nothing is entered twice, so nothing can disagree at year end.
  • Every figure opens the posted rows and the source document behind it.
  • Document series and numbering tracked, with gaps visible.
BooksReturnStatus
Summary list of sales1,204 lines₱9,342,118Built
Summary list of purchases318 lines₱3,636,936Built
2307 certificates41 of 44 expected3 chasedOpen
Books of accountJournals, ledgerSubsidiariesKept

Prepared from the books, not retyped into a spreadsheet beside them. Filing is still a person’s decision and a person’s reference number.

02

VAT, SLSP and the 2307s

The return ties back to the ledger and any difference is shown on screen before anybody signs it. The summary lists carry a TIN on every line, and the certificates are produced in both directions.

  • Excess input tax carried forward, computed rather than remembered.
  • SLSP exceptions — a missing TIN, or one not in the expected format — listed before filing.
  • Withholding checked against the rate that applies to each supplier.
As documents arrive
09:14Sales invoice 11842Santiago Meat · VAT+₱3,402.00
10:02Purchase — Danao MeatsInput VAT, OR attached+₱4,046.40
11:37Purchase — Tirso SupplyNo OR on file yetheld
14:20BIR 2307 · Santiago1% EWT, ATC WC158₱124.55
Every one of these moved the return the moment it was posted.

Nothing is accumulated for month-end; the return is simply read when it is due.

03

Rules change centrally, for everyone

When a rate, a table or a threshold moves, we update it once for every client. Nobody is left running last year’s version, and nobody pays for the update.

  • Statutory payroll on current SSS, PhilHealth, Pag-IBIG and withholding tables.
  • Senior and PWD discounts captured at the counter and reported from the sales.
  • A CAS registration pack, prepared from what the system actually does.
Questions

The ones people ask about this.

Does DBS One file anything with the BIR?

No, and it says so on every statutory screen. It produces the report; a person files it. A system that claims to have filed something on your behalf is a system you cannot check.

Is it CAS-registered?

We prepare the registration pack for your business — the system description, the sample outputs and the process flows an application needs. The registration is the taxpayer’s, which is how the rule works.

What about e-invoicing?

The data model already carries what the current rules require, and where the requirements move we move with them centrally. It is not an add-on you buy later.

Our accountant has their own way of doing this.

Then keep it. We produce what they already file, in the form they already use.

See it on your own figures.

Bring one ordinary day from your business and we will run it through in front of you, on your own items and your own prices.