BIR Inventory List Guide: What to Submit If You Have No Ending Inventory

1. Inventory List (Annex A)

• Prepare two copies

• Indicate No Ending Inventory or zero inventory

• Ensure the business name, TIN, and taxable year are correct and consistent

2. Sworn Annex D (No Ending Inventory)

• Prepare two notarized copies

• Clearly state that the business has no ending inventory for the taxable year

• Details must match the information indicated in Annex A

3. USB Flash Drive

• Not required for no ending inventory cases under RDO 21B-South Pampanga

• Other RDOs may still require a USB, so always confirm

4. Brown Envelope

• Not required under RDO 21B

• Bringing an extra envelope is still recommended in case your RDO requests one

Important Reminders

• Only the format of Annex A and Sworn Annex D may differ per RDO

• Always confirm the correct format with your assigned RDO before submission

• This guide reflects documents accepted by BIR RDO 21B

For Non RDO 21B Taxpayers

If you are registered under a different BIR RDO, you may use the official Annex A and Sworn Annex D templates issued by the BIR.

While the requirements are generally the same, some RDOs may require specific formatting or additional details. It is still recommended to confirm the preferred format with your assigned RDO before submission.

For RDO 21B Taxpayers (South Pampanga)

If you are registered under BIR RDO 21B and have no ending inventory, you may follow the documents listed above.

You may view the sample Annex A and Sworn Annex D formats I submitted by clicking the button below.