Guide to BIR’s New Invoicing Requirements effective June 30, 2013

All business establishments should be aware on the new regulations on commercial invoices, official receipts, and other business documents being set by the tax authorities in the Philippines.

ATP

The BIR, in Revenue Regulations No. 18-2012, is requiring taxpayers to secure new ATP  and print new invoice/receipt and all commercial documents being issued to customers as the existing documents are valid only up to June 30, 2013.

Relative to said regulations prescribing the new rules in processing of Authority to Print (ATP) of Official Receipts, Sales Invoices and Other Commercial Invoices, the following must be noted:

  1. All applications must be done through on-line ATP systems.
  2. Not just principal receipts/invoices such as VAT SI/VAT OR/Non-VAT SI/Non-VAT OR are required to be registered before printing but also supplementary receipts/invoices such as delivery receipt, order slip, debit/credit memo, purchase order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, any other documents being used in the business and issued to customer.
  3. Approved ATP is valid upon full usage of the serial numbers or five (5) years from issuance, whichever comes first.
  4. All existing unused/unissued receipts/invoices shall be valid until June 30, 2013. The unused receipts/invoices shall be surrendered to BIR for destruction.
  5. Application for new ATP shall be 60 days prior to actual expiry.

The BIR, in issuing the above new regulations, aims to regulate further the printing of all invoices, set validity period, and generate reports relative to the ATP.

To give you a more detailed information, the following issuances of BIR regulations and memorandums has been provided for your references.

Issuance

Description

Date of Issue

Parties of interest

BIR RR 18-2012

Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof.
(Published in Manila Bulletin on January 3, 2013)

| Digest | Full Text

December 28, 2012

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR OPM No.: 13-02-005

Prescribes the validity period of Receipts/Invoices to be printed by deemed accredited printers prior to the approval of the Revenue Memorandum Order on the Work-around Procedures on the processing of the Authority to Print Receipts/Invoices.

February 18, 2013

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR RMO No. 12-2013

Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices in the interim period until the online ATP System is fully developed

| Full Text – Click to download the RMO 12-2013

| Annex A – Click to download the BIR form 1906 otherwise known as the Application for

| Annex B – Click to download the BIR Form 1921 otherwise known as the Authority to Print Receipts and Invoices

| Annex C – Click to download the sample invoices, official receipts, and other supplementary documents as prescribed by the Bureau.

| Annex D – Click to download the format of the list of unused/expired invoices or official receipts

|Annex E – Click to download the format of the Printers’ Quarterly Report

May 3, 2013

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR RMO No. 13-2013

Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of Official Receipts, Sales Invoices and other Commercial Receipts and/or invoices

| Full Text | Annex A | Annex B, D, E, F, J | Annex C |Annex G | Annex H | Annex I

May 3, 2013

Printers

SAMPLE VAT/ NONVAT OFFICIAL RECEIPTS

VAT Official ReceiptVAT OR 2NONVAT OR

SAMPLE VAT/NONVAT INVOICES

VAT InvoiceNONVAT InvoiceNONVAT INVOICE Exempt

SAMPLE SUPPLEMENTARY DOCUMENTS

Collection ReceiptDelivery ReceiptNONVAT OR2

To download all sample invoices and official receipts as prescribed by BIR, please refer to the Annex C of RMO 12-2013.

Most taxpayers and practitioners are confused with the new ruling of the BIR regarding the invoices. Others are still unaware of the ruling and current developments of such imposition. This blog post was created to disseminate information to the public and to facilitate researches regarding this topic. Hoping that in this simple information, you will be able to comply with the new rulings of invoices and official receipts and avoid penalties in the future.

P.S.: Don’t get SICK! “Surcharges, Interests, Compromises, KICKBACK” Smile Please hit like and share. Thank you.

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331 thoughts on “Guide to BIR’s New Invoicing Requirements effective June 30, 2013”

  1. We have transactions for our supplier of services then they gave us Job Order and Delivery Receipt, are those documents (JO and DR) are considered as Principal or Primary Receipt? or we have to request for the Official Receipt for this transaction.?

    1. Obtain an OR or invoice so that you can claim a valid input vat if you are a VAT registered taxpayer… An OR or invoice shall still be the document required for a sale transaction

  2. A minor (14 year old student) was able to buy an e-cigarette to Vape box here in magic star mall here in tarlac. He was given a delivery receipt instead of an official receipt. When i being the officer in our institution dealing with our wards’ cases went to the said seller and denied that they sold an e-cigarette to our ward. and it seems that they are still using an OR not in accordance to the new law of the BIR.

    1. Hi, there is an extension of the usage of the old invoices or receipts up until August 30, 2013 as prescribed by BIR… Irregardless of the new format, a legit business should always issue an official receipt or invoice for a sale transaction

  3. You’ve made some really good points there. I checked on the web for additional information about the issue and found most individuals will go along with your views on this web site.

  4. We just rented a condo unit owned by a company and settled 2 months advance and 2 months deposit and only got an acknowledgement receipt. Should we be getting an OR for that? Thank you.

    1. While we won’t asking for Official Receipts for buying bibingka, suman or puto bong2x, it is our duty as citizens to demand for ORs for any transactions that involves renting or purchasing or services. Para naman magbayad sila ng tax.

      1. Sa mga underground economy ok lng yun wla nmn tlg silang resibo and its really impractical to issue a receipt kung yung business is mere subsistence lng na hndi rin nkaregister sa bir… however, para makatulong din tayo sa nation building dapat humingi tayo ng resibo sa lahat ng transaction esp sales. Given that the govt only malverse the nations money, sana wag rin nating itolerate angmga businesses that also cheats their taxes.. kc it makes no difference… pareho lng ang bir at taxpayers

    2. the lessor company should issue you an OR (per tax code, an OR should be issued for services and rent is considered a service). assuming they are vat-registered, they should apply vat on the 2 months advance only.

      1. hi this is all good but the BIG issue here are the politicians who are supposed to give the whole money for the project or nation building rather than keeping big part for themselves. Ang laki ng tax naten sa Pilipinas pero mga malalaking pulitiko ang nakikinabang

    3. the owner should give both OR (for the advance rentals) and Acknowledgment receipt (for the Security deposit) since the deposit is most of the time refundable to the lessee. However if by chance that the deposit is consumed, ask for an official receipt. The deposit is usually used for the repair and utility charges when the lessee decides to end the contract. The expenses incurred which will be deducted from the security deposit, should be issued OR equivalent to the expenses. The excess money will then be returned to the lessee and in this case, the LESSEE will also issue an acknowledgement receipt that said money is returned to him.

  5. I was told that anything below twenty five pesos (P25.00) pwedeng hindi mag issue ng sales or official receipt.
    kaya exempted ang mga sari sari store daw. Is this true?

    1. Not an expert here, but that doesn’t make sense. Makabili ka sa mall ng less than 10 pesos at may official na recibo ka na. Yong sari2 store ay iba ang categorya, at obvious naman bakit di na kailangan sila ng resibo, sa grocery store? Ibang usapan na.

      1. I found this from the bir website…

        SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. – All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of the amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser.

  6. Hi, what is the difference of Official receipt and Collection receipt? affected ba yon collection receipt sa income tax reporting?

    1. Yan ang problema ngaun… marami ang gagamit ng collection receipt para mkapg evade ng taxes…. accdgly, a collection receipt is a receipt evidencing the cash collection from a previously issued billing or charge invoice… malabo si bir jan, pa-uso kasi hndi nmn nila maexplain din ng tama

      1. Ginagamit lng po kc namin yon collection receipts for internal cash transaction like collection on salary loan of employees. Ang worries ko lng kc baka po pag nag bir audit iconsider sya as other income for itr dahil nag issue kami ng collecton receipt.

    2. we had suppliers who issued collection receipts in the past. during the collection, check po kasi ini-issue namin and according to them, they issue collection receipt na nagpapatunay na nakuha na ang check and then a few days later after the check is cleared in the bank, saka na sila mag issue ng OR pero kukunin nila ang collection receipt uli. di ko rin alam kung tama ba ito or mali pero wala naman prob sa amin kasi nag issue naman sila ng OR in the end.

  7. hello everybody, just want to know if can we make our own customized format of receipt for the OR, DR, SI & etc.?

  8. how about a catholic school which is a non-stock non profit institution, should they comply with this new invoicing rulings?

  9. I am working po this non profit organization, when i buying this material and supplies and asking for official receipt..,they issued sales invoice..they told us that sales invoices are good as official receipts.. It is right?..can i ask for the real official receipt? Cash invoices are also Official Receipts?

    1. @shelter child – sales invoices serve as official receipts. take note that under bir requirements, a seller/vendor is required to issue a SALES INVOICE for every sale of goods while a seller/vendor selling or rendering services is required to issue OFFICIAL RECEIPTS. this is the problem we experience when customers demand an OFFICIAL RECEIPT when they buy items from us. they are not aware that the SALES INVOICE documents we issue to them are as good as official receipts.

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  11. This is what I experience. I ask for tarpulin printing.. 25/sq.ft. For size of 11×3 (25) it will cost 825 pesos.
    I ask for official receipt. As per seller no office receipt. But if you want the Office Receipt you will be charge for 12% VAT. This will cost 913 pesos. So the 88.39 % VAT is not included the price that they provide. IS THIS HOW IT GOES? Is isn’t the price that you should provide with the customer had already VAT included? Those seller/vendor provide low price will not provide office receipt…

  12. Just want to asked if we need to apply for new ATP when we already using POS cash register machine.. or we can submit the unused receipt even if we don’t have a new ATP.

    1. In case of breakdown of your POS, you will be required to issue a manual invoice, then you have to apply for new ATP for back-up. Unless you foresee no breakdowns in the future or no issuance of manual invoice or official receipts

  13. hi..we have a new business, started operating this month..i dont have an official receipt yet..this is an outsourcing business, wherein what we do is service..do i still need to have an official receipt for this?

        1. kaylangan po ba may tatak ng BIR ang statement of account na iniisue namin since were in service industry. and leasing of equipment

    1. Kung VAT taxpayer po kayo, kailangan nakalagay sa OR na VAT Reg. If you are subject to percentage tax, dapat NON-VAT nakalagay. :) Alam po ng printer yan. Pero mkikita nyo po kung VAT kayo sa BIR form 2303 or certificate of registration noong ngparegister kayo :)

  14. Can you use the an Official Receipt for a business that purely sales at goods? Or it is mandatory now that it should be Sales Invoice?

  15. are the landlords or the owners/lessors are required to issue an official receipt? can i demand for an official receipt from the start na nagrent ako sa apartment nya?

  16. Gud pm po. Ask ko lang if we hav an xtension regarding d new format. As of today, i had submitted d authority to print, but up to now, no response yet.

  17. In trying to decipher this (in an auditor’s POV) OR’s as we generally used to perceive it “is a document to evidence payment” while SI is a mere Sales Document which may or may not be accompanied by DR. The issue here is what is the clear basis for Input tax claims and sales given that the documents/terms SI/OR are commonly used interchangeably; this is indeed confusing;

    1. Now the SI is used as the primary basis/ evidence of sale and tax credit (Input) of buyer-clients; and
    2. Collection receipts are mere post SI collection docs used internally between and among seller-buyer

    Now BIR have increased the chances of detecting tax fraud, note that all entities will begin using 001 series;

    consider this;

    Buyers will practically use all inputs whether the seller issued BIR compliant SI or OR, buyers will practically be forced to require SI from the seller to enable claim of Input Tax. Once the buyer declares or includes the non-compliant/ miss-declaring seller to his list of his Input sources, VIOLA seller is in trouble.

    A brilliant use for the collection receipt would be to check cash flows against AR aging (Seller)/ AP aging (Buyer), exclude this payments and collections then you can easily break down fund (expense/borrowings) components and isolate other tax exposures. the volume of your transaction with the start of a new series is also a good monitoring aid it is the cross referenced document aside from “entity’s business or trade name”

    NOW let me ask you this: Would you trust your buyer to not to avail of his Input tax from your sale? I WON’T.

    While BIR is very close in perfecting how it detects and force us to comply with our tax burdens, i hope they’d do right and create a better if not airtight controls against corruption from within.

    I’d definitely have a heck of a job educating my clients to give in and avoid major headaches.

  18. Hi I was just wondering if you could post like a sample as to how we fill up the new invoice? It looks a little bit complicated compared to the old one with the senior citizen category and stuff? Is add vat and vat-amount the same?

  19. Hi,

    I would like to ask, if its mandatory to register Supplementary Receipts? like SOA, Purchases Orders and Delivery Receipts? and what Revenue Regulations ko po sya mabasa?

  20. How about the Community Association? Did we also register the official receipt? Kahit na non-profit kami? walang income ang mga Community Association?

  21. Does Purchase orders need to have ATP? Does it need to have that permit on the form itself? How does it apply for computerized accounting system?

  22. Confused???!!! I am handling the collections of our company and masyado na ako nalilito about dyan sa receipts. Before,our company is using official receipts for the collected payment but because of the new requirement –now we are using Collection Receipts.. Ang sabi ni accountant namin,”services/lessor lang daw ang pwedeng gumamit ng OR and ang manufacturing/Trade firm raw is Collection Receipt na ang gagamitin”???Manufacturing firm kami so CR ang ginagamit namin today. Sorry, hindi ako naka-attend ng BIR seminar,but I want to clarify this matter. Hindi ba dapat Official Receipt pa rin gagamitin namin? Tinanong ko yan sa accountant namin and ang sabi yan daw in-approved ng BIR based sa business registration namin. Please clarify. Thank you.

  23. How does this affect service providers like freelance web developers and content managers which are on a per project basis? Thanks.

  24. Hi..
    Marami po sa mga clients namin ayaw tumanggap ng Collection Receipt..they require us official receipts..the problem is we delivery items but our company is also the ones na nag iinstall..so my service related dn kmi. pero inapproved ng bir is sales invoice lang then collection receipt..ano nga ba? Thanks. Hope you could help us.

    1. Issue them a valid document that they can avail the necessary input vat from your services or products… In my opinion, collection receipt may be issued if you first issued a valid document for them to claim input vat

      1. what is a valid document for sale of service? So ibig pong sabihin pwede nang tanggapin ang Collection Receipt as proof of payment for Service ng isang supplier engaged in sale of goods and service?

      1. no. I am referring to the “newly printed receipts” with new ATP. After printing, the first and the last series should be submitted to BIR for receiving or stamping purposes?? The printing press has not yet delivered our invoices/receipts due to such problem…

        1. 30 days after the issuance of PCD you must have the first and last booklet of new receipts stamped by the bir. Pls refer to RR 26-2003.

  25. Hi,

    Id like to know if we are required to fill out everything on our new ORs & SIs.., Can we just fill out the most important parts of the receipts? It is kinda complicated on our if were gonna fill it all out.

    Like on the upper left side panel of the ORs, there is:

    In payment of the ff:

    Invoice no. Amount
    Total Sales


    and so on..

    usually, in one check payment of our customer, it is already good for 3-5 invoices.. Thus, where can we write that on the receipt?

    can we just fill out the Amount, and the VAT parts of the receipt? This is really confusing..

    THank you…

  26. Hi… we already have an application for new receipts for BIR for my mother in law’s business, and we will now surrender the old receipts, the requirements are the old authority to print and pcd… she cannot find the documents… what should we do? Thanks

  27. Hi, is a religious foundation needs to issue OR for donations received through gift giving during prayer meetings, mass etc., if yes, how much is the penalty for late application of ATP since the BIR issued a memoramdum that used of old SI/OR’s are until August 30,2013

  28. Sir Greg, what if wala talaga ung ATP na kasamang ibibigay para sa disposal ng unused OR, pwede bang mag apply for affidavit of loss? Thank you.

  29. sir collection receipt and official receipt is it the same… we ask the Bir to Handle the printing of our receipt sale invoice and official receipt… They made a Collection Receipt instead of official receipt… We have some client company. Would they accept it? Thanks Chito Bulacan

  30. Hi, we have a small manufacturing business. BIR required us to print only sales invoice and not official receipts. Is there a memo or an article that I can disseminate to my clients to explain why we do not have an OR?

  31. Sorry for being ignorant but just wanted to ask some things:
    1. How come in the official receipt the total payment/due would be less VAT? Wouldn’t it make the amount to due understated/erroneous since the cash payment would definitely include the VAT?
    2. How would you account for withholdings such as for EWT as well as for government withholding VAT of 5%?

    Hope you could help me on this matter. Thank you very much!

  32. Hmm.. thanks for the reply however if we add the VAT then it would double the take up VAT since as per Total Sales it is already VAT Inclusive… weird really seems like they kind of rushed things a bit

  33. Hi I am a newbie, its my first time to have a business, I dont know how to apply for new ATP and how long will it take until stamping of new receipt. Can you help me.

  34. helo sir greg..i just want to ask/clarify things regarding this new ruling of the BIR… Does it mean that all official receipts issued by a company will be subject to computation of tax..? and all sales invoice also..? Our current situation is that before we process the payment of our obligations, we first ask the suppliers to provide us sales invoice, then after we issue them the checks as payment, we again ask them official receipt to acknowledge that they have receive the payment…Now, with this situation will the suppliers be subjected to double taxation because we ask them for both sales invoice and official receipt in a single transaction…?thank you sir…

  35. SIr, salamat sa post mo at dito ko rin nalaman about sa new receipt.. Anyway, I have a huge problem, I paid June 2013 ATP penalty amounting to P1000. Problem is, I wasn’t able to have new receipts printed due to printers not accepting my order. I went to a printer just now and he said that I’ll be having problems and might have to pay another penalty for not requesting a new ATP before August 31 2013. WHat should I do?? I have paid the penalty for late ATP but not requested a new ATP. I dont have my old ATP because my first batch of receipts was printed by a BIR employee and I didn’t know that I should have hadmy own copy of the said ATP. With my small computer shop sales going lower and lower each day (average sales of 500/day) I doubt that I may be able to pay whatever penalty i may incur. thanks so much..

  36. Question: If the sales invoice has this phrase ‘not valid source of input tax’, what does this mean? Can’t we not include them in our summary list of purchases??

  37. Hi Mr. Aquino. I am working in a manufacturing firm inside SBMA. Can you please help me with some of my inquiries?

    As per RMC 52-2013:

    “Pursuant to RMC No. 52-2013, receipts/invoices with Authority to Print (ATP) prior to January 1, 2011 shall only be valid until August 31, 2013 .

    Starting August 31, 2013, issuance of receipts/invoices with ATP dated prior to January 1, 2011 constitutes a violation of Section 264 of the 1997 Tax Code, as amended, and is considered as if no receipt/invoice was issued. As such, no deduction from gross income shall be allowed using these receipts/invoices as proof of substantiation. Furthermore, no input tax may be claimed using these receipts/invoices.

    For receipts/invoices with ATP dated January 1, 2011 to January 17, 2013, these shall be stamped with “valid only until October 31, 2013” to be considered valid until October 31, 2013 .”

    My question is:

    There were invoices, although ATP was issued and dated after January 17, 2013, did not comply with the minimum document format requirements by the BIR as per RMO 12-2013. Can we accept those invoices from suppliers and process the same for payment? If not, is it valid to be used until October 31, 2013 by stamping it “valid until Oct. 31, 2013″ although the ATP date is beyond the Jan 1, 2011 – Jan 17, 2013 time frame. (February 13, 2013).

    Thanks and have a nice day

  38. hi! ask ko lang po since maraming negosyo ang walang OR or SI, according to our seminar attended sa BIR, pwede raw po sila papirmahin sa supplemental receipts like cash voucher as long as registered ang cash voucher mo sa BIR, tama po ba ito? pwedeng magpagawa ng personalized cash voucher pati check voucher na rin para pag wala silang receipts, ito yung gagamitin namin, like pag nagparepair kami ng sasakyan sa isang mekaniko sa kanto, babayaran namin sya ng 1000 pesos as prof.fee, and also we cater food sa mga employees, e pag namamalengke ka naman walang receipts si manang tindera, so pwede namin gamitin yung pinagawa naming vouchers kay BIR? is this all true po ba? yun po sabi sa seminar eh..

    1. Principal invoices are mandatory… You cannot replace it with supplemental invoices. There are certain usage of supplemental invoices, but it should not replace the main usage of the principal documents.

      The scene you stated above is acceptable. Your supplemental receipts shall be applied for an ATP as well.

  39. Please advise, sabi sa RDO if ang line ng business ay trading, merchandise ang need na resibo ay collection receipts and sales invoice no need of official receipt. Ang gumagamit lang ng official receipts ay mga professionals like doctors, engineers, architects, bldg constructions, aircon repairs and the likes..
    May isa kaming client na nag-insist ng official receipt,, pwede bang mag-request ng collection receipt at official receipt at the same time?? thanks alot in advance.

  40. hi good pm. inquiry lang po. is it OK if customer prefers to be billed of 12%VAT thru Debit Note, then the amount to reflect on invoice is exclusive of 12%VAT?

  41. Hi, i would just like to ask. Is consolidated billing allowed in the Ph? For cost saving purposes, we are planning to request from our suppliers consolidated invoices but we’re unsure if BIR permits issuance of the same.

  42. WHAT CASE CAN BE FILED TO AN ENTITY WHO COLLECTED INPUT TAX (VAT) AND NOT REMITTED IT COZ IT REALIZED THAT IT’S REGISTERED AS A NON-VAT ENTITY. THE PAYOR OF THE INPUT TAX DEMANDS FOR REFUND WHAT SHOULD BE DONE THEN… I WILL VALUE YOUR ANSWER.

    1. on buyer’s side, no problem and they need not “remit” input vat it as it is offset against output vat.
      if the supplier is non-vat then buyer assumes purchase price in full, no input vat recognized.

      On seller’s side, if vatable – they shall recognize output vat upon sale

      If you are referring to EWT, then it’s another issue.

  43. Hello I just want clarification, ang acknowledgement receipt ba ay valid proof of payment sa isang sales of goods transaction?

  44. Hi, I’m working in a PEZA registered company.. now, we have this supplier of paper products.. I will site an example for my inquiry.. example, they sell their product at 100.00 exclusive of vat to ( Vat registered companies )so plus vat so gross amount will be 112.00 whereas, when they sell it to PEZA companies, they automatically charge us at 112 ( they embed the vat as cost of the product).. Is this acceptable? And they’re excuse is that because they have low profit margin..

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  46. helo po.ano explaination bigay namin sa customers namin kung bkit kelngan namin tin number nila if they ask for official receipt..sbi lng ng bookeeper namin penalty lng

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  48. Good day po.. can you please email me a sample of a filled-up official receipt , vat registered, ..business engaged in:, lease of property.. with withholding tax field in official receipt.. i am a bit confused as to how the OR should be properly filled up.. parang paulit ulit..,

    total sales (vat inclusive):
    less: vat
    total due
    less withholding tax
    amount due

    vatable sales
    :
    vat amount
    total sales

    would really appreciate your prompt answer po.. pano po for example if rental rate is
    20,000,

    total sales (vat inc): 22,400
    less vat : 20,000
    total due:???
    less w/tax : 1,000
    amount due: 21,400

    vatable sales : ??
    :
    vat amount: 2,400
    total sales : 21,400

  49. IS THERE A MINIMUM REQUIRED AMOUNT TO ISSUE A SALES INVOICE?
    I PURCHASED AN ITEM FROM MC HOME DEPOT FOR COMPANY USE FOR AN AMOUNT OF 95.00. THEY REFUSED TO GIVE US AN OR/SALES INVOICE BECAUSE THE AMOUNT IS LESS THAN 100.

  50. would like to inquire if its really mandatory to apply ATP for the supplementary invoices like SOA? Can our client compel us to provide them the ATP of SOA? Thank you so much.

  51. gudpm..our company is registered as sole proprietor but VAT registered….but the OR that has been printed indicates a phrase that the same OR is not a valid document for input tax claim…is this correct? if this has been erroneous, how can this be corrected…? Thanks

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  53. good day to everyone! sir ask ko lang po paano po yung case na bumibili ka ng supplies mo sa mga suki mo na wala resibo or hindi sila registered sa BIR. for example bumibili kami ng uling sa mga nag-uuling lang sa paligid. beside sa mura ang benta nila ay malapit lang. but we cannot ask for OR or sales invoice from them. minsan malaki ang worth na nabibile namin say 3,000 kasi bultuhan ang bile, how can we charge this in our expenses and be deducted from our gross sales kung wala kaming proof of purchase for the transaction? is there something we can do para maging fair din sa side naming nanenegosyo. sabi kasi ng BIR they cannot do something about it. I was asking sana for an official acknowledgement receipt kaso wala daw ganun.. please enlighten me. salamat po..

  54. hi there. thought i would post my inquiry here as the thread seems informative and interactive. we started installing one POS unit in our store and decided to install another one but we still have manual receipts printed from last year since we applied to print 4000 stubs. is it okay to stop using these receipts since we are moving to automate everything to POS?is there any ruling to cancel or terminate the ATP for unused receipts? thanks a lot in advance.

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  58. Is there any provision or memorandum order that PROVISIONAL RECEIPT is no longer allowed to use by companies engaged in retailing? Is it true that only SALES INVOICE AND COLLECTION receipt is accepted in this kind of trading? Thank you

  59. hi, just want to ask our newly established company is engaged in supply and installation of LED lights.. we bu the LED lights from the supplier and we are the one who install the items… what should we issue the sales invoice or official receipt? or we should issue sales invoice for the items and official receipt for the services?

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