BIR directs firms to issue official receipts

Published June 21, 2020, 12:00 AM

by manilabulletin_admin

By Jun Ramirez

The Bureau of Internal Revenue (BIR) has instructed business establishments in Metro Manila and elsewhere which are now under general community quarantine (GCQ), or modified GCQ to start issuing the regular invoices, or official receipts to their clients.

Bureau of Internal Revenue (MANILA BULLETIN)
Bureau of Internal Revenue (MANILA BULLETIN)

Revenue Memorandum Circular No. 59-2020 signed by BIR Commissioner Caesar Dulay stated that with the relaxation of the corona virus quarantine the continued use of temporary sale papers “shall be considered in violation of the invoicing/receipting requirements.”

Sellers were allowed to issue delivery and other acknowledgement receipts in lieu of the originals due to difficulties in getting from the BIR

the authority to print such papers during period of enhanced community quarantine (ECQ)

Likewise, Dulay reminded business operators to submit the summary of temporary receipts and invoices issued within 90 days upon the change of the ECQ to GCQ and MGCQ

The BIR requires businesses to issue the sale documents to monitor transactions and collect the right amount of taxes.

Invoices are issued for purchase of goods and official receipts for services.