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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. 27-2003Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.Oct 9, 2003View
RR No. 26-2003Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.Oct 7, 2003View
RR No. 20-2003Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companiesJun 27, 2003View
RR No. 12-2003Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003Mar 11, 2003View
RR No. 15-2002Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurredOct 7, 2002View
RR No. 04-2000Prescribes the posting in place of business of a notice on the requirement for the issuance of sales/commercial invoices and/or official receipts by persons engaged in trade or business, including the exercise of professionAug 15, 2000View
RR No. 10-99Prescribes the procedures for the grant of the permit to use cash registers and point-of sale machines in lieu of registered sales invoices or receiptsAug 25, 1999View
RR No. 08-99Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receiptMay 11, 1999View