RR No. 9-2022: Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)

Summary

RR No. 9-2022 prescribes the guidelines on the admissibility of sales documents in electronic format under Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law).

Key points

1. Coverage. The Regulations cover taxpayers engaged in export, e-commerce, and those under the Large Taxpayers Service. They also cover other taxpayers authorized by the BIR to issue electronic invoices or receipts through the EIS web-based facility.
2. Admissible EIS data. In an audit, investigation or verification, sales and purchases data generated through the EIS is admissible in place of hard copies, if it meets existing data requirements and the minimum information under Section 113. The ‘zero-rated sales’ stamp on the face of receipts is no longer needed because each sales classification is reported separately to the EIS.
3. No printed copies. Taxpayers authorized to use the EIS, by web or API, need not submit printed invoices or receipts. Printed copies of purchases from EIS-using suppliers are no longer required either.
4. Purchases claims. Only purchases validated in the EIS may be used to claim input VAT under Section 110 or deductible expenses under Section 34(A)(1)(b). Purchases the supplier did not report to the EIS are treated as unreported sales and investigated.
5. When hard copies may be required. With the Commissioner’s approval, taxpayers may be asked for hard copies or system access for reasons such as missing or vague details, data not transmitted to the EIS, VAT refund export sales validation under Section 112(A), tax fraud investigation, or skipped or missing series. The sample may be representative.
6. Access and refusal. Revenue Officers may access the CAS or POS/CRM under RR No. 9-2009 to check transmitted data. Refusal allows alternative verification means, possible disallowances or assessments, and prosecution with penalties under Section 255, plus possible revocation of the Acknowledgement Certificate or Permit to Use.

Who is affected

• Taxpayers engaged in export
• Taxpayers engaged in e-commerce
• Taxpayers under the Large Taxpayers Service
• Other taxpayers authorized to issue e-invoices through the EIS

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