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RR No. 8-2023: Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015

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Summary

RR No. 8-2023 clarifies what information appears on official receipts and sales invoices for Senior Citizen and PWD purchases made online or through mobile applications, in relation to RR No. 10-2015.

Key points

  1. Signature not required. The SC/PWD signature contemplated in RR No. 10-2015 is not required for qualified online or mobile application purchases.
  2. ID number still required. The SC/PWD must still give the Identification Card number when buying through online or mobile platforms.
  3. Existing rules continue. The rules on entitlement to SC/PWD benefits and the tax deduction under RR No. 7-2010, as amended, RR No. 5-2017, as amended, JMC No. 01 s.2022 and future issuances must be strictly followed.

Who is affected

  • Senior Citizens and PWDs buying online or by mobile app
  • Sellers on e-commerce and mobile platforms

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRR No. 10-2015RR No. 5-2017RR No. 7-2010

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.