Printing of Receipts or Sales or Commercial Invoices

February 20, 1978

REVENUE REGULATIONS NO. 02-78

SUBJECT : Printing of Receipts or Sales or Commercial Invoices

TO : All Internal Revenue Officers and Others Concerned

Pursuant to the provisions of P.D. 1255 in relation to Section 326 and Section 4 of the National Internal Revenue Code of 1977, as amended, these regulations are hereby promulgated:

SECTION 1. Scope. — These regulations shall govern the printing of receipts or sales or commercial invoices; the issuance of authority to print; and the quarterly report of printers.

SECTION 2. Definition of Terms. — For purposes of these regulations, the following definition of terms is hereby adopted:

a) "Printer" is any person, whether natural or juridical, engaged in the process or business of producing any printed matter.

b) "Receipt" is a written admission or acknowledgment of the fact of payment in money or other settlement between seller and buyer of goods, debtor and creditor, or person rendering services and client or customer. 

c) "Sales or commercial invoice" is a written account of goods sold or services rendered and the prices charged therefor, or a list of goods consigned and the value at which the consignee is to receive them or any other list by whatever name it is known which is used in the ordinary course of business evidencing sale and transfer or agreement to sell or transfer goods and services, e.g. purchase orders; job orders; provisional and temporary receipts, etc.; except — (1) freight stub receipts; (2) passage tickets; and (3) amusement tickets and other similar receipts which are governed by Revenue Regulations No. V-1, as amended.

SECTION 3. Prior Approval and Registration of Books of Accounts, Registers, Records, Invoices and Receipts. — Section 19 of Revenue Regulations V-1, as amended, shall read as follows:

Section 19. AUTHENTICATION AND REGISTRATION OF BOOK, REGISTER OR RECORD; AUTHORITY TO PRINT RECEIPTS, SALES OR COMMERCIAL INVOICES; AND REGISTRATION AND STAMPING OF RECEIPTS AND INVOICES.

a) IN GENERAL. — Persons required to keep books of accounts, internal revenue books, records of receipts and disbursements, additional registers and other records, invoices and receipts for recording their transactions as prescribed in these regulations, shall before using any of the aforesaid books, records, registers, invoices and receipts first present them to the REVENUE DISTRICT OFFICER WHERE HIS PRINCIPAL PLACE OF BUSINESS IS LOCATED for approval and registration.

A register book for every book, register or records which has been approved shall be kept showing such information as the date of approval; the name and address of the taxpayer; his citizenship; the number of the alien registration certificate, if an alien; the kind of business and TAX NUMERIC CODE NUMBER and number of privilege tax receipt issued for the business, if any; and the kind, volume, number of pages or sheets of the book, register or record. Every book, register or record so approved and registered shall be serially numbered for each taxpayer.

b) AUTHENTICATION AND REGISTRATION OF BOOK, REGISTER OR RECORD. — Before any book, register, or record is presented for registration, there shall be placed on the front cover by the owner thereof an identification as to the kind of book, register, or record, the name and business address of the owner, citizenship, the number of the alien registration certificate, if an alien, the kind of business engaged in, and TAX NUMERIC CODE NUMBER and number of the privilege tax receipt issued for the business. 

If a book, register, or record is approved, the following authentication shall be made by the approving officer on the reverse side of the front cover thereof: aisa dc

"This ______, Volume No. _____ with _____ pages or sheets, is approved on this _____ day of _____, 19 ___ for purposes of Revenue Regulations No. _____.

(Signature)

(Designation of Officer)"

If the book, register, or records presented for approval is a continuation of previous books, register, or records, besides the foregoing authentication, the following notation shall be added to the authentication:

"Volume No. _____ of this was approved on the _____ day of _____, 19 _____.

(Signature)

(Designation of Officer)"

c) AUTHORITY TO PRINT RECEIPTS, SALES OR COMMERCIAL INVOICES. — BEFORE PRINTING ANY RECEIPT OR SALES OR COMMERCIAL INVOICE, THE PRINTER SHALL FILE AN APPLICATION FOR AUTHORITY TO PRINT (BIR FORM NO. ______ HERETO ATTACHED AS ANNEX "A") WITH THE REVENUE DISTRICT OFFICER WHERE THE PRINCIPAL PLACE OF BUSINESS OF THE PRINTER IS LOCATED, FOR APPROVAL THEREOF. THE SAME SHALL BE ACCOMPLISHED IN QUADRUPLICATE BY THE PRINTER, DULY ATTESTED TO BY THE TAXPAYER AND SHALL BE ACCOMPANIED BY FOUR (4) DRAFT COPIES OF THE RECEIPTS OR INVOICES TO BE PRINTED AS WELL AS THE JOB ORDER ISSUED BY THE PRINTER TO THE TAXPAYER. IN CASE OF LOOSE LEAF INVOICES OR RECEIPTS THE PRINTER IS FURTHER REQUIRED TO ATTACH A COPY OF THE APPROVED PERMIT OF THE TAXPAYER TO USE SAID LOOSE LEAF.

UPON APPROVAL, THE ORIGINAL COPY OF SAID AUTHORITY TO PRINT SHALL BE RETAINED BY THE PRINTER, THE DUPLICATE FURNISHED THE TAXPAYER FOR PURPOSES OF THE REGISTRATION OF THE PRINTED RECEIPTS OR INVOICES, TRIPLICATE FOR TAXPAYER'S FILE COPY, AND THE QUADRUPLICATE RETAINED BY THE REVENUE DISTRICT OFFICER ISSUING THE AUTHORITY TO PRINT.

1. ISSUING OFFICER OF AUTHORITY TO PRINT RECEIPTS OR INVOICES. — THE REVENUE DISTRICT OFFICER OF THE PRINCIPAL PLACE OF BUSINESS OF THE PRINTER IS THE ISSUING OFFICER OF THE AUTHORITY TO PRINT RECEIPTS OR INVOICES. THE SAID OFFICER IS HEREBY REQUIRED — 

1.1. TO KEEP A SEPARATE FILE OF APPROVED AUTHORITIES TO PRINT; AND

1.2 TO KEEP A REGISTER BOOK OF APPROVED AUTHORITIES TO PRINT WHICH SHALL CONTAIN THE FOLLOWING DATA:

a) NAME, BUSINESS ADDRESS, TAN AND PTR OF PRINTER;

b) NAME AND BUSINESS ADDRESS OF TAXPAYER FOR WHOM AUTHORITY TO PRINT WAS SECURED; AND

c) AUTHORITY NUMBER AND DATE OF ISSUANCE.

2. QUARTERLY REPORT OF PRINTER. — WITHIN TWENTY (20) DAYS AFTER THE END OF EVERY CALENDAR QUARTER, THE PRINTER SHALL, UNDER THE PENALTY OF PERJURY, SUBMIT TO THE REVENUE DISTRICT OFFICER FROM WHOM AUTHORITY TO PRINT RECEIPTS OR INVOICES WAS SECURED, A QUARTERLY REPORT, ACCOMPLISHED IN TRIPLICATE. (BIR FORM NO. _____ HERETO ATTACHED AS ANNEX "B")

3. OTHER REQUIREMENTS. — 

1. EVERY COPY OF INVOICE OR RECEIPT APPROVED FOR PRINTING UNDER THESE REGULATIONS SHALL BEAR ON THE ORIGINAL AND EVERY COPY THEREOF ON ITS LOWER LEFT HAND CORNER THE NAME, BUSINESS ADDRESS, AND AUTHORITY NUMBER OF THE PRINTER.

2. IN THE CASE OF RECEIPTS OR INVOICES PRINTED AND REGISTERED PRIOR TO THE EFFECTIVITY OF THESE REGULATIONS, THE SAME MAY STILL BE USED, PROVIDED THE TAXPAYER COMPLIES WITH THE FOLLOWING:

a) SUBMIT TO THE REVENUE DISTRICT OFFICER WHERE HIS PRINCIPAL PLACE OF BUSINESS IS LOCATED AN INVENTORY OF UNUSED RECEIPTS OR INVOICES WITHIN THIRTY (30) DAYS AFTER THE DATE OF EFFECTIVITY OF THESE REGULATIONS. 

SAID INVENTORY SHALL BE ACCOMPANIED BY A COPY OF THE PREVIOUSLY APPROVED PERMIT FOR REGISTRATION OF SUCH RECEIPTS OR INVOICES; AND

b) THE UNUSED RECEIPTS OR INVOICES REFERRED TO IN THE PRECEDING PARAGRAPH SHALL, AT THE TIME OF SUBMISSION OF THE REQUIRED INVENTORY, BE PRESENTED TO THE SAME REVENUE DISTRICT OFFICER FOR APPROPRIATE RESTAMPING.

FAILURE OF THE TAXPAYER TO COMPLY WITH THESE REQUIREMENTS SHALL RENDER THE UNUSED RECEIPTS OR INVOICES INVALID AND THE POSSESSION OR USE THEREOF AFTER THE LAPSE OF THIRTY (30) DAYS FROM THE EFFECTIVITY OF THESE REGULATIONS SHALL BE PUNISHABLE UNDER THE PROVISIONS OF PRESIDENTIAL DECREE NO. 1254.

d) REGISTRATION AND STAMPING OF RECEIPTS AND INVOICES — BEFORE BEING USED, THE PRINTED RECEIPTS, SALES OR COMMERCIAL INVOICES SHALL BE REGISTERED WITH THE REVENUE DISTRICT OFFICER WHERE THE PRINCIPAL PLACE OF BUSINESS OF THE TAXPAYER IS LOCATED WITHIN THIRTY (30) DAYS FROM THE DATE OF THE INVOICE ISSUED BY THE PRINTER. THE REGISTRATION OF THE PRINTED RECEIPTS OR INVOICES SHALL BE EVIDENCED BY AN APPROPRIATE STAMP ON THE FACE OF THE TAXPAYER'S COPY OF THE AUTHORITY TO PRINT AS WELL AS ON THE FRONT COVER, ON THE BACK OF THE MIDDLE PAGE AND ON THE BACK OF THE LAST INVOICE OR RECEIPT OF THE REGISTERED BOOKLET OR PAD, AUTHENTICATED BY THE SIGNATURE OF THE OFFICER AUTHORIZED TO PLACE THE STAMP THEREON.

SECTION 4. Penalties. — For unlawful acts or omissions in violation of Sec. 216-A the same shall be penalized under Sec. 220-A of the Tax Code of 1977.

SECTION 5. Repealing Clause. — All regulations, rules, orders or portions thereof contrary to or inconsistent with the provisions of these regulations are hereby modified and/or repealed accordingly.

SECTION 6. Effectivity. — These regulations shall take effect thirty (30) days after its publication in the Official Gazette.

CESAR VIRATA
Secretary

Recommended by:

EFREN I. PLANA
Acting Commissioner of Internal Revenue
TAN P4519-F2828-A-8