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Showing 58 results: Revenue Regulations on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 13-2018Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amendedMar 15, 2018View
RR No. 5-2017Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009Apr 20, 2017View
RR No. 6-2016Extends the deadline prescribed for the use of non-thermal paper and for the procurement and re-configuration of information on all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/softwareSep 23, 2016View
RR No. 5-2016Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoicesJun 1, 2016View
RR No. 10-2015Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/softwareSep 21, 2015View
RR No. 6-2015Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposesMar 31, 2015View
RR No. 6-2014Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayersSep 8, 2014View
RR No. 4-2014Prescribes the policies and guidelines in the monitoring of service fees of professionalsMar 20, 2014View
RR No. 16-2013Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rulesSep 25, 2013View
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RR No. 18-2012Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereofDec 28, 2012View
RR No. 15-2012Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoicesDec 5, 2012View
RR No. 18-2011Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receiptNov 21, 2011View
RR No. 16-2010Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefromDec 10, 2010View
RR No. 5-2010Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and  transfer of registrationMay 28, 2010View
RR No. 9-2009Promulgates the requirements for the maintenance, retention and submission of electronic recordsDec 29, 2009View
RR No. 1-2009Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discountFeb 17, 2009View
RR No. 3-2008Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishmentMar 7, 2008View
RR No. 4-2007Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Mar 20, 2007View
RR No. 17-2006Prescribes 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 receiptsOct 20, 2006View
RR No. 12-2006Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store SystemJul 21, 2006View
RR No. 8-2006Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of EnergyJul 10, 2006View
RR No. 5-2005Prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any machine sales generating receipt/invoice registered with the BIRFeb 17, 2005View
RR No. 11-2004Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/InvoicesDec 21, 2004View
RR No. 29-2003Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.Dec 1, 2003View