revenue_memorandum_circular RMC No. 64-2005RMC No. 64-2005 2005-11-18

RMC No. 64-2005 — Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles Digest | Full Text

REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Quezon City November 15, 2005 REVENUE MEMORANDUM CIRCULAR NO. 64-2005 SUBJECT : Prescribing the Standard Format of Invoice Structure for Taxis and AUVs TO : All Internal Revenue Officials and Employees and Others Concerned Pursuant to RR 11-2004 [Rules & Regulations on the Accreditation, Registration and Use of Cash Register Machines (CRM), Point-of-Sales (POS) Machines and/or Business Machines Generating Receipts/Invoices] dated December 15, 2004 and RMO 10-2005 [Policies and Procedures in the Accreditation of Cash Register Machine (CRM), Point of Sale (POS), Other Sales Machines Including Sales Receipting System Software and Registration for the Use Thereof Pursuant to Revenue Regulation No. 11-2004 and Revenue Regulation No. 5-2005] dated March 31, 2005, operators of taxis and AUVs are required to have their taximeters registered with the Bureau. Hereunder is the standard receipt format for taxis and AUVs (e.g. mega taxi, FX, vans, etc.). The Official Receipt must show among others the data enumerated in items a to k. However, items a to d must be printed consecutively in the following order in the Official Receipt Header: a) Business Name b) Registered Taxpayer's Name with BIR c) Taxpayer's Identification Number (12 digits including Branch Code); d) Address of operator; e) Receipt/Invoice number (minimum of 6 digits); f) Accreditation Number; g) Permit Number; h) Plate Number; i) Date of Transaction; j) Start; k) End; l) Distance; m) Waiting Time; n) Amount of Fare (In Philippine Peso)

o) "THIS SERVES AS AN OFFICIAL RECEIPT" Flat Rate Sample Receipt for Taxi Sample Receipt for AUV All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (Original Signed) JOSE MARIO C. BU�AG OIC-Commissioner of Internal Revenue H-2 2

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