Summary
RMO No. 28-2003 amends pertinent provisions of RMO No. 16-2003 on the BIR Text Raffle Promo “Bayan, I-txt ang Resibo.”
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Key points
- Qualifying receipts. Official receipts, sales or cash invoices, and Cash Register Machine/Point of Sale receipts issued by professionals, business and commercial establishments for consumer purchases qualify. So do official receipts (Accountable Form No. 51) issued by any government office or agency. For a government OR, the number entered is its serial number.
- Informer’s prize. A consumer who reports an establishment that did not issue a receipt may get a cash prize equal to 10% of the penalties imposed and collected. The cap is P1,000.00 per establishment, regardless of the number of official receipts not issued.
- Claiming prizes. The procedures for claiming raffle prizes are specified in the Order.
Who is affected
- Consumers who enter receipts or report establishments
- Professionals, business and commercial establishments and government offices issuing 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.