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RMO No. 50-2000: Provides the policies and procedures in the posting of notice for the issuance of sales/commercial invoice and/or official receipt by persons required by law

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Summary

RMO No. 50-2000 sets the policies and guidelines for the mandatory posting of the official Notice to the Public on the issuance of sales/commercial invoices and/or official receipts.

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Key points

  1. Who gets the Notice. The Notice is issued to all registered taxpayers required by law to issue sales/commercial invoices and/or official receipts. Taxpayers registered before the Order get a copy from their BIR office, and new registrants get it with their Certificate of Registration.
  2. Monitoring. Regional Directors and the Assistant Commissioners of the Large Taxpayers Service and Excise Taxpayers Service monitor the posting within their areas of jurisdiction.
  3. Transfer or change of address. The Notice must be surrendered for cancellation, and the concerned BIR office issues a new one.
  4. Penalty. Each establishment found violating the Order faces a fine of P 1,000 or imprisonment of not more than six (6) months, or both.

Who is affected

  • Registered taxpayers required by law to issue sales/commercial invoices and/or official receipts
  • New registrants

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.