Table 2B-1.

Level of compliance of these local gasoline stations to VAT requirements along Filing of
VAT Return (For Monthly Filing)

Indicator Mean Int Rank

If Manual Filing 2.56 PC
1. I file BIR Form 2550M in duplicate copies. 2.78 PC 1
2. I file BIR Form 2550M within 20 days from the end of the
2.33 PNC 2
month.
If through Electronic Filing and Payment System (eFPs) 3.39 SC
1. I file BIR Form 2550M in duplicate copies. 3.33 PC 2
2. I file BIR Form 2550M within 23 days following the end of the
3.44 SC 1
month.
Overall 2.97 PC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

Table 2b-1 under Manual filing the rank 1 having a mean

of 2.78 with the interpretation of Partial Compliance (PC) is

the filing of the BIR Form 2550M in duplicate copies, this

tells us that not all of the Gasoline Station Taxpayers are

filing their returns in duplicate copies. It would suggest

that the Gasoline Station Taxpayers are either filing their

returns in triplicate copies or a single copy. Rank 2 is

filing of BIR Form 2550M within 20 days from the end of the

month with an interpretation of Partial Non-Compliance having

a mean of 2.33, this shows that not all Gasoline Station

Taxpayers strictly file their returns within that period and

suggest that filing of returns are done beyond the 20 day

period.
 If through Electronic Filing and Payment System (eFPs),

rank 1 is the filing of BIR Form 2550M within 23 days

following the end of the month having a mean of 3.44 and an

interpretation of Substantial Compliance, this suggest that

some of the Gasoline Station Taxpayers file their returns

within the period given, it is much easier for the Gasoline

Station Taxpayers to file the return if it would be done under

Electronic Filing and Payment System (eFPs). Rank 2 with a

mean of 3.33 having an interpretation of Partial Compliance is

the filing of BIRm Form 2550M in duplicate copies, although

the it is done under Electronic Filing and Payment System

(eFPs) some of the Gasoline Station Taxpayers are not filing

their returns in duplicate copies as required by the BIR, it

implies that the taxpayers are filing their return in either

triplicate copies or a single copy.

Table 2B-2. Level of compliance of these local gasoline stations to VAT requirements along Filing of
VAT Return (For Quarterly Filing)

Indicator Mean Int Rank

1. I file BIR Form 2550Q in duplicate copies. 4.00 SC 4
2. I file BIR Form 2550Q before 25th day of the month following
4.11 SC 3
the close of the taxable quarter
3. I am submitting my quarterly summary list of Sales to regular
4.78 FC 1.5
customers, casual customers, and output tax.
4. I am submitting my quarterly summary list of local Purchases
4.78 FC 1.5
and input tax.
Overall 4.42 FC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

For the level of compliance of Gasoline Station Taxpayers

for quarterly filing Table 2B-1 shows that they are submitting

their quarterly summary list of Sales and local Purchases

(SLSP) having both a mean of 4.78 and an interpretation of

Full Compliance, this shows that all of the Gasoline Station

Taxpayers fully comply with the requirement of submitting the

Quarterly Summary List of Sales to regular customers, casual

customers, and output tax, and the Quarterly Summary list of

Local Purchases and Input tax to the Bureau of Internal

Revenue (BIR). Rank 3 is filing the BIR Form 2550Q before the

25th day of the month following the close of the taxable year

having a mean of 4.11 and an interpretation of Substantial

Compliance, this shows that there are still some of the

Gasoline Station Taxpayers that are not filing the quarterly

returns within the period given. Rank 4 is filing of BIR Form

2550Q in duplicate copies with a mean of 4.00 and an

interpretation of Substantial Compliance, this tells us that

some of the Gasoline Station Taxpayers are not complying with

filing the return in duplicate copies.

Table 2C. Level of compliance of these local gasoline stations to VAT requirements along payment

Indicator Mean Int Rank

1. I have been paying my tax obligations correctly 4.22 FC 1.5

2. I have been paying my tax obligations on time 4.22 FC 1.5

Overall 4.22 FC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

For level of compliance to VAT Requirements along Payment

Table 2C shows that paying Tax Obligations correctly and Tax

Obligations on time are fully complied by all the Gasoline

Station taxpayers having a mean of 4.22. This tells us that

when it comes to payment of Value Added Tax due, taxpayers are

fully complying with the tax due indicated on the return and

as well as paying it on time.

 CHAPTER 5

Problem 2: What is the level of compliance of these local

gasoline stations to VAT Requirements along accounting and

invoicing requirement, filing of VAT returns, and payment of

tax liabilities?

Findings:

1. As to filing of VAT returns through Manual Filing, Gasoline

Station Taxpayers are partially complying on filing their BIR

Form 2550M in duplicate copies and a partial non-compliance on

filing their BIR Form 2550M within 20 days from the end of the

month.

2. As to filing of VAT returns through Electronic Filing and

Payment System (eFPs), Gasoline Station Taxpayers are

substantially complying on filing their BIR Form 2550M within

23 days following the end of the month and a partial

compliance on filing their BIR Form 2550M in duplicate copies.

3. For the level of compliance of Local Gasoline Station

Taxpayers for quarterly filing, submitting of the Quarterly

List of Sales and Purchases are fully complied by these

taxpayers compared to filing BIR Form 2550Q before 25th day of

the month following the close of the taxable quarter and

accomplishing BIR Form 2550Q in duplicate copies.

4. For the level of compliance of Local Gasoline Station

Taxpayers as to payment of tax obligations, they fully comply

with paying their tax obligations correctly and paying it on

time.
Conclusions:

1. For the level of compliance of Local Gasoline Station

Taxpayers on Filing of returns, if these taxpayers are filing

their VAT returns through Manual Filing they are more

complying with filing their BIR Form 2550M in duplicate copies

rather than filing their VAT returns on the 23 days period

given by the Bureau of Internal Revenue because it is much

easier for them to accomplish duplicate copies of the VAT

returns than filing the returns itself on the period given.

2. For the quarterly filing of VAT returns, local gasoline

station taxpayers are complying fully on the submission of

summary list of sales and purchases since this requirement is

updated every month or every time they have a transaction with

a buyer and supplier.

3. For the level of compliance of Local Gasoline Station

Taxpayers on payment of tax liabilities, the two requirements

which are the payment of tax obligations correctly and on time

are fully complied with. According to Psychology Theory, the

taxpayers comply with the payment of tax obligations because

they do not want themselves to be penalized that is why their

compliance on payment of tax obligations is much higher.