Generate the SAWT and Summary Lists (SLSP)

Last updated: 2026-07-09 Summary:

• The SAWT lists the creditable taxes withheld from you, and it attaches to whichever return you are claiming those credits on.
• The Summary List of Sales and Purchases (SLSP) lists your customers and suppliers for the quarter and attaches to the VAT return.
• eKapital builds both from your posted ledger, flags rows with missing details, and exports the files you attach.

What these attachments are

• SAWT — Summary Alphalist of Withholding Taxes. A per-payee list of the taxes withheld from your income (the 2307 certificates you received). It supports the creditable-withholding credit you claim on a parent return.
• SLSP — Summary List of Sales and Purchases. The quarterly listing of your sales (SLS) and purchases (SLP) by counterparty, filed alongside the VAT return.

Both are generated from the same posted invoices, bills, and payments your financial statements come from, so the attachment and the return it supports cannot quietly disagree.

Generate the SAWT

1. Go to Tax → SAWT (/tax/ph/bir-forms/sawt).
2. Pick the period from the selector. The summary tiles show the payee count, total tax withheld, and how many ATC codes appear.
3. Review the table — one line per payee with the TIN, name, ATC code and description, tax base, rate, and tax withheld.
4. Export:
   • Export CSV for review or your own records.
   • Export DAT for the BIR alphalist file. Use the dropdown to pick the parent return you are attaching the SAWT to; the choice sets the file’s period cadence and the BIR-validator filename.
5. Attach the exported file when you file the parent return.

Generate the Summary Lists (SLS/SLP)

1. Go to Tax → Summary Lists (SLS/SLP) (/tax/ph/summary-lists).
2. Choose the quarter.
3. Switch between the Summary List of Sales and Summary List of Purchases tabs. Each shows totals (vatable, VAT-exempt, zero-rated, VAT/input VAT, and gross) and a per-counterparty table with TIN, name, and address.
4. Watch for the validation warning banner — it means some customers or suppliers are missing a TIN or address, which the BIR expects on these listings. Fix the underlying contact records, then reload.
5. Click Export CSV on each tab to produce the file you attach to the VAT return.

The SAWT and Summary List artifacts are also bundled into eKapital’s eBIRForms/eFPS export package when you generate a full quarterly filing package, so you can produce everything for a quarter in one place.

Where people get tripped up

• Filing with missing TINs or addresses. The warning banner on the Summary Lists is the BIR’s most common finding on these attachments — clear it before exporting rather than after the file is rejected.
• Wrong parent return on the SAWT DAT. The parent-return dropdown changes the period cadence and the validator filename. Pick the return you are actually attaching to (for example, the VAT return versus an income tax return).
• Attachment that doesn’t tie to the return. The totals on the SAWT and Summary Lists must match the figures on the return they support. Because both come from the posted ledger, generate them from eKapital rather than a side spreadsheet.
• Unposted documents. Only posted invoices, bills, and payments are included — post everything for the period first.

See also

• Remit monthly and quarterly withholding
• Filing BIR Form 2550Q
• Withholding tax & ATC codes
• BIR forms & templates