Do You Report Capital Goods and Fixed Asset Purchases in Your RELIEF SLSP?

Yes — purchases of capital goods and fixed assets, such as machinery, a company vehicle, or office equipment, belong in your RELIEF Summary List of Purchases like any other purchase from a VAT-registered or non-VAT supplier. The BIR’s RELIEF Summary List of Purchases has its own dedicated column for capital goods, separate from services and other goods, so there is no reporting exemption for a purchase just because it gets capitalized and depreciated rather than expensed outright.

This is a distinct question from Input VAT on Capital Goods: Why the 60-Month Amortization Rule Ended in 2022, which covers when the input VAT credit on a capital goods purchase can be claimed on BIR Form 2550Q. This post answers a different question entirely: whether the purchase itself has to show up on the RELIEF SLSP submission in the first place. For the broader filing obligation, see What Is RELIEF SLSP?; for how a different category of purchase (an import) is handled on its own schedule, see Do You Report Import Purchases in Your RELIEF SLSP?.

Why some taxpayers assume capital goods are excluded from RELIEF SLSP #

The confusion usually comes from mixing up two separate rules that both involve capital goods and VAT, but govern completely different things. One rule — now repealed for current purchases — controlled the timing of the input VAT credit on capital goods. The other — still very much in force — controls what has to be reported on the RELIEF SLSP. A taxpayer who remembers “capital goods used to get special VAT treatment” can wrongly extend that memory into “so capital goods must be handled specially, or left out, on the SLSP too.” They don’t have to be, and they aren’t.

The rule that actually changed was the input VAT amortization requirement under NIRC Section 110(A)(2): capital goods bought before 2022, above a ₱1,000,000 monthly threshold, had their input VAT spread over 60 months instead of claimed all at once. That rule sunset for purchases from January 1, 2022 onward, as covered in detail in Input VAT on Capital Goods: Why the 60-Month Amortization Rule Ended in 2022. Nothing about that repeal — or the rule it repealed — ever said capital goods purchases were exempt from appearing on the Summary List of Purchases. The amortization rule was about crediting timing on the 2550Q; RELIEF SLSP is a separate information-reporting obligation entirely.

What the RELIEF Summary List of Purchases actually requires #

The Summary List of Purchases (SLP) component of RELIEF SLSP breaks a VAT-registered taxpayer’s taxable purchases into separate columns, and capital goods get their own column rather than being folded into or excluded from the rest. Under the framework built on Revenue Regulations (RR) No. 8-2002 and consolidated in RR No. 16-2005, as amended, the Summary List of Purchases and Input Tax schedule reports “Purchases Subject to VAT (Exclusive of VAT)” split across three categories: on Services, on Capital Goods, and on Goods Other Than Capital Goods — alongside the exempt and zero-rated purchase columns and the resulting creditable and non-creditable input tax. The BIR’s own Data Entry and Validation Module reflects the same three-way split at the point of keying in a purchase record, so a capital goods line is entered directly into its own field, not omitted or merged into another category.

This site verified the three-way column structure of the Summary List of Purchases across multiple independent guides to the BIR’s RELIEF Data Entry and Validation Module and to RR No. 16-2005, as amended; direct access to the BIR’s own current PDF text of RR No. 16-2005 was unavailable during this research. Confirm the exact current field layout against the BIR’s own RELIEF Data Entry Module or eSubmission specification before preparing a submission.

Nowhere in that structure is there a size- or amount-based exemption for capital goods. If anything, the existence of a dedicated capital-goods column is evidence the BIR specifically expects that category of purchase to be reported, not omitted.

Why the amortization repeal doesn’t touch the RELIEF reporting obligation #

The now-repealed 60-month amortization rule and the RELIEF SLSP reporting obligation sit in two different parts of the VAT system, and only one of them changed in 2022. NIRC Section 110(A) defines input tax broadly, without carving capital goods out of the underlying purchase-reporting universe:

“The term ‘input tax’ means the value-added tax due from or paid by a VAT-registered person in the course of his trade or business on importation of goods or local purchase of goods or services, including lease or use of property, from a VAT-registered person.”

— NIRC Section 110(A), as amended

This site confirmed this definition against consistent independent restatements of the codified NIRC text; direct access to the BIR’s or LawPhil’s hosted copy was unavailable during this research. Confirm the current statutory text before relying on it for a formal filing position.

Note what that definition does not do: it does not distinguish capital goods from any other purchase for purposes of what counts as input tax, or what has to be reported. The distinction the old Section 110(A)(2) amortization rule drew was narrower and purely about timing — how fast the credit could be claimed once a capital good crossed a monthly cost threshold. Revenue Memorandum Circular No. 21-2022, which implemented the TRAIN Law’s repeal of that amortization requirement for purchases from January 1, 2022 onward, addresses only that crediting timeline. It says nothing about, and does not touch, the RELIEF SLSP’s purchase-reporting rules — because those are a separate obligation under RR No. 8-2002 and RR No. 16-2005, not something the amortization provision ever governed.

Worked example: a ₱1.5 million delivery truck in the Q2 2026 RELIEF SLSP #

A single large capital goods purchase from an identified, VAT-registered supplier has to appear on the buyer’s RELIEF Summary List of Purchases for that quarter exactly like any other reportable purchase — size alone changes nothing about whether it belongs there.

A logistics company buys a delivery truck for ₱1,500,000 (VAT-exclusive) from a VAT-registered dealer in May 2026, paying ₱180,000 in input VAT (12% of ₱1,500,000). Because the dealer is VAT-registered and identifiable by TIN, the regular-vs-casual buyer threshold question that applies to some non-VAT or unidentified suppliers — covered in RELIEF SLSP: Regular vs Casual Buyer Threshold — isn’t a live issue here; a single purchase from a properly identified VAT-registered dealer is reportable regardless of frequency.

The truck purchase becomes one line item in the company’s Q2 2026 Summary List of Purchases, keyed into the Capital Goods column with the dealer’s TIN, invoice reference, and the ₱1,500,000/₱180,000 figures — the same mechanical process as reporting a smaller purchase of office supplies, just in a different column. Separately, and independently of the SLSP entry, the company claims the full ₱180,000 input VAT on that quarter’s BIR Form 2550Q, with no amortization schedule to track because the purchase falls after the TRAIN Law’s 2022 cutoff. Treating the truck as somehow exempt from the SLSP — because it is “capitalized,” or because someone on the accounting team remembers capital goods used to get special VAT handling — would produce an SLP submission that understates the company’s reported purchases for the quarter, exactly the kind of mismatch RELIEF’s cross-matching program is designed to catch.

Frequently asked questions #

Do I have to report a machine or vehicle purchase in my RELIEF SLSP? #

Yes. Any purchase of goods or services from a VAT-registered or non-VAT supplier that a VAT-registered taxpayer must report under the RELIEF SLSP rules includes capital goods such as machinery, vehicles, and equipment — there is no carve-out excluding a capitalized asset just because it is depreciated on the books rather than expensed.

Does the RELIEF Summary List of Purchases have a separate column for capital goods? #

Yes. The Summary List of Purchases breaks taxable purchases (exclusive of VAT) into separate amount columns — on services, on capital goods, and on goods other than capital goods — under the BIR’s RELIEF/Alphalist Data Entry framework carried forward from Revenue Regulations No. 8-2002 and consolidated in Revenue Regulations No. 16-2005, as amended. A capital goods purchase is entered in its own column, not omitted from the schedule.

Does the repeal of the 60-month input VAT amortization rule mean capital goods no longer need to be reported in RELIEF SLSP? #

No. The amortization rule that ended for capital goods purchased from January 1, 2022 onward, under the TRAIN Law’s amendment to NIRC Section 110(A)(2), only changed when the related input VAT credit could be claimed on BIR Form 2550Q. It never excused a capital goods purchase from RELIEF SLSP reporting — that reporting obligation exists independently of how the input VAT is later credited.

Which BIR form does the input VAT on a capital goods purchase get claimed on, if not through RELIEF SLSP? #

The RELIEF SLSP is an information return that supports cross-matching, not itself a tax computation. The input VAT credit on a capital goods purchase is claimed on the input tax schedule of the quarterly VAT return, BIR Form 2550Q, under NIRC Section 110 — separately from, but consistently with, the same purchase appearing on that quarter’s RELIEF Summary List of Purchases.

Does a single large capital goods purchase trigger any special RELIEF SLSP threshold? #

No special threshold applies just because a purchase is large or classified as a capital good. Since Revenue Regulations No. 1-2012 made the SLSP mandatory for every VAT-registered taxpayer, the regular/casual buyer-and-supplier threshold rules apply the same way to a capital goods purchase as to any other purchase from an identified, VAT-registered supplier.

Summary #

Capital goods and fixed asset purchases — machinery, vehicles, equipment, and similar depreciable assets — are not excluded from RELIEF SLSP reporting; the Summary List of Purchases has a dedicated Capital Goods column specifically because the BIR expects them reported there, distinct from services and other goods. The confusion this post exists to clear up traces to a different, now-repealed rule: the 60-month input VAT amortization requirement under the old NIRC Section 110(A)(2), which controlled only when the input VAT credit on a capital goods purchase could be claimed on BIR Form 2550Q, not whether the purchase belonged on the SLSP. A big-ticket purchase like a company vehicle or a piece of machinery gets keyed into its own capital-goods line the same quarter it’s bought, and its input VAT is claimed on the 2550Q as its own, separate step. For the underlying filing obligation, see What Is RELIEF SLSP?; for the input VAT crediting timeline itself, see Input VAT on Capital Goods: Why the 60-Month Amortization Rule Ended in 2022; for how a different special-category purchase (an import) is reported, see Do You Report Import Purchases in Your RELIEF SLSP?. Confirm the current RELIEF Data Entry Module layout on the BIR website before filing.