Summary
RMC No. 64-2005 prescribes the standard invoice format for taxis and Asian Utility Vehicles (AUVs).
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Key points
- Required data. The Official Receipt (OR) shows: business name, registered taxpayer’s name with BIR, Taxpayer’s Identification Number (12 digits including Branch Code), address of operator, receipt/invoice number (minimum of 6 digits), accreditation number, permit number, plate number, date of transaction, start, end, distance, waiting time, amount of fare (in Philippine Peso), and the words “THIS SERVES AS AN OFFICIAL RECEIPT”.
- Header order. The first four items, business name, registered name, TIN and address of operator, form the OR Header and appear in that order.
Who is affected
- Taxis and Asian Utility Vehicles
Deadlines and effectivity
- Issued November 18, 2005
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.
