RR No. 17-2006: Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receipts

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Summary

RR No. 17-2006 prescribes rules on accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and similar machines that generate official receipts, in line with RR No. 11-2004 and RMO No. 10-2005.

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Key points

  1. Required equipment. All grantees of LTFRB Certificates of Public Convenience to Operate Taxi Air-Conditioned Service based in or operating within Metro Manila must have a TIR System. It generates the receipts given to passengers in place of manual or other official receipts.
  2. Receipt contents. Receipts must show items such as business name, registered taxpayer name, 12-digit TIN with Branch Code, operator address, receipt number of at least 6 digits, accreditation, permit, plate and body numbers, date, start, end, distance, waiting time, fare in pesos, and the words THIS SERVES AS AN OFFICIAL RECEIPT. Items a to d are printed consecutively in the header.
  3. Penalties. Taxi operators, transportation contractors and TIR vendors who violate these provisions face the penalties under the Tax Code and applicable laws.
  4. Acquiring TIR systems. Existing and new operators are enjoined to buy TIR systems from BIR accredited suppliers or vendors. They must install them in their taxis under LTFRB Memorandum Circular Nos. 2003-010, 2003-020 and 2005-039.

Who is affected

  • Taxi operators and transportation contractors in Metro Manila
  • Suppliers and vendors of TIR systems

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.