Summary
RR No. 08-99 provides penalties for violating the requirement that output tax on sales of goods and services must not be separately shown in the sales invoice or official receipt.
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Key points
- Amount deemed inclusive of VAT. The amount appearing in sales invoices and receipts is deemed inclusive of the Value-Added Tax due.
- Penalty. A violation is punished by a fine of not less than One Thousand Pesos (P 1,000) but not more than Fifty Thousand Pesos (P50,000). Imprisonment of not less than two (2) years but not more than four (4) years is also imposed.
Who is affected
- Sellers of goods and services issuing sales invoices or official receipts
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.