RR No. 8-2023 — Clarifie the information that hall appear in the official receipt / ale invoice on purcha e of Senior Citizen (SC ) and Per on With Di abilitie (PWD ) through online (E-Commerce) or mobile application , in relation to Revenue Regulation (RR) No. 10-2015 (Publi hed in Manila Bulletin on July 31, 2023) Dige t |

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BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

National Office Building JUL 25' 2023

REVENUE REGULATIONS No. 8-2023

SUBJECT Official Receipts/Sales Invoices On Purchases of Senior Citizens (SCs) And Applications, In Relation To Revenue Regulations (RR) No. 10-2015 Persons With Disabilities (PWDs) Through Online (E-Commerce) or Mobile

TO : All Internal Revenue Officers and Others Concerned

registered or not, engaged in the sale of goods or services as provided under Republic Act (RA) No. 7432, as amended by RA Nos. 9257 and 9994; and RA No. 7277, as amended by RA No. Code of 1997, as amended, these Regulations shall apply to all persons natural or juridical, SECTION 1. Scope. - Pursuant to Section 244 of the National Internal Revenue

10754, for qualified transactions made online or through mobile applications by SCs and PWDs.

signature of the SC/PWD on the receipt/invoice as a substantiation requirement. Digital means of validation of benefits entitlement were apparently not contemplated when the RR was issued 2022' (JMC No 1 s. 2022) which highlighted the mandatory benefits of SCs/PWDs even for online transactions, issues were raised related to compliance with RR No. 10-2015 which has the SECTION 2. Background --- Upon the issuance of Joint Memorandum No. 01 Series of

The signature of the SC/PWD, as contemplated in RR No. 10-2015, shall not be required for qualified purchases made by SCs/PWDs online or through mobile applications. Nonetheless, the SC/PWD Identification Card number should still be provided by the SC/PWD when purchasing through online or mobile platforms; and the rules on entitlement-to the benefits of the SC/PWD SECTION 3. Information that Shall Appear in the Official Receipts/Sales Invoices

and to the tax deduction, pursuant to RR No. 7-2010, as amended; RR No. 5-2017, as amended; JMC No. 01 s.2022; and to future issuances pertaining to SC/PWD purchases through online or mobile applications, shall be strictly followed.

hereby modified, repealed or revoked accordingly. and other issuance or portions thereof inconsistent with the provisions of these Regulations are SECTION 4. Repealing Clause. -- The provisions of all existing rules, regulations

publication in the Official Gazette or newspaper of general circulation, whichever comes first. SECTION 5. Effectivity. -- These Regulations shall take effect fifteen (15) days after

2 GC BENJAMIN E. DIOKNO

Secretary of Finance

Co Recommending Approval: ssioner of Ir. M AGUI,JR Revenue BUREAU OF INTERNAL REVENUE tnTYtN JUL 0 6 2023 JUL 2 6 20230 3.18 a.m r

K-I-MGSM 009 RECORDS MGT. DIVISION Va

Local Government (DILG), and Bureau of Internal Revenue (BIR) dated May 6, 2022. Commission of Senior Citizens (NCSC), National Council on Disability Affairs (NCDA), Department of Health (DOH), Department of the Interior and i JMC No. 01 Series of 2022 of the Department of Trade and Industry (DTI}, Department of Social Welfare and Development {DSWD), Nationai