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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteIf you are looking for the BIR Annex A inventory list template, the relevant format depends on your industry: under Revenue Memorandum Circular No. 8-2023 (RMC 8-2023), Annex A is for manufacturing, merchandising, or retail companies. Do not confuse that inventory-list schedule with a different document also titled “Annex A”: BIR’s 2024 guide explains how to submit an inventory report or notice through the Taxpayer Registration-Related Applications (TRRA) Portal under Revenue Regulations No. 7-2024.
Which BIR inventory-list annex applies to your industry?
RMC 8-2023 assigns inventory-list schedules by business type. It describes them in the context of taxpayers with tangible-asset-rich balance sheets, often with at least half of total assets in working-capital assets such as accounts receivable and inventory. That description is not an independently reported business statistic or, by itself, a complete test of whether a particular taxpayer must file.
| Industry | Annex in RMC 8-2023 |
|---|---|
| Manufacturing, merchandising, or retail | Annex A |
| Real estate | Annexes B and B-1 |
| Construction | Annex C |
Use the annex for the applicable industry rather than assuming every business should submit Annex A. The circular identifies the intended industries, but the retrieved official text does not establish the exact columns or full layout of the Annex A table. Check the current BIR form or circular attachment before preparing a file; do not treat an unofficial spreadsheet as an equivalent official template.
Annex A schedule versus the 2024 submission guide
“Annex A” refers to two different materials in these BIR documents. RMC 8-2023 uses it as an industry-specific inventory-list format. The 2024 Annex A is procedural guidance for submitting an inventory report or notice through the TRRA Portal under RR 7-2024. The 2024 guide does not establish that its email-PDF steps replace the earlier circular’s soft-copy storage instructions.
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| Document | Purpose | What it tells you |
|---|---|---|
| RMC 8-2023 | Inventory-list schedules and soft-copy storage | Annex A is for manufacturing, merchandising, or retail; other industries have their own annexes. |
| 2024 BIR Annex A under RR 7-2024 | Portal-based submission procedure | Explains a TRRA Portal route for an inventory report or notice, including PDF and email instructions. |
How the 2024 TRRA Portal instructions say to submit a report or notice
Use these steps only when submitting through the process described in BIR’s 2024 Annex A for RR 7-2024:
- In the TRRA Portal, choose “Submission of Inventory Report and Notice (Under RR No. 7-2024).”
- Select the relevant Revenue District Office (RDO).
- Use the Compliance Section email address displayed for that RDO.
- Submit the report or notice as a PDF smaller than 4 MB, following the prescribed subject format in the guide.
- Check your inbox for a “Return to Sender” notification. BIR says a returned message means the submission was not received by the concerned RDO.
The 2024 guide’s email and PDF requirements belong to that portal process; they should not be conflated with the separate storage direction in RMC 8-2023.
What RMC 8-2023 says about saving the inventory list
For the soft copies covered by RMC 8-2023, the circular directs taxpayers to save the inventory list and applicable schedules on a properly labelled DVD-R or USB flash drive and submit it with a notarized Annex D certification signed by the taxpayer’s authorized representative. A USB flash drive is therefore a storage medium named in that circular, not a substitute for the PDF email submission described by the 2024 guide.
The BIR’s wording is: “The soft copies of the inventory list including other applicable schedules shall be stored/saved in Digital Versatile Disk-Recordable (DVD-R) or Universal Storage Bus (USB) Flash drive properly labelled and submitted, together with a notarized certification, as shown in Annex “D” hereof, duly signed by the authorized representative of the taxpayer certifying that the data/information contained in the DVD-R or USB are true and correct.” See RMC No. 8-2023.
Before preparing or sending your file
- Confirm whether your business falls under the Annex A industry scope or another schedule in RMC 8-2023.
- Identify which process applies: the inventory-list and soft-copy instructions in RMC 8-2023 or the TRRA Portal procedure in the 2024 Annex A under RR 7-2024.
- Verify the current official format and whether you are required to file based on your circumstances. The available circular text does not establish the complete Annex A column layout or determine every taxpayer’s filing obligation.
- If using the 2024 portal route, confirm the selected RDO, the address displayed for its Compliance Section, the PDF size and prescribed subject line, and whether a return-to-sender message arrives.
Sources: BIR RMC No. 8-2023 and the BIR 2024 Annex A for RR No. 7-2024.
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