RMC No. 64-2015 — Reiterates the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machines/Point-of-Sale machines/software
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City
October 2. 2015 REVENUE MEMORANDUM CIRCULAR NO._ ( 4 - 3D/S SUBJECT : Reiteration on the Information Reflected on Receipts/Invoices/Other Commercial Invoices Generated from Cash Register Machine (CRM)/Point-of- Sale (POS) Machines/Software
TO All Concerned Taxpayers, Internal Revenue Officials and Employees, and Others Concerned
receipts/invoices/other commercial invoices generated from CRM/POS/software pursuant to Revenue Regulations (RR) No. 10-2015 and RR No. 11-2004, in reiation to RR No. 16-2005 regarding the Value-Added Tax (VAT) receipts/invoices. This Circular is hereby issued to reiterate the information requirements that must be shown on
following information of purchaser, customer or client must be indicated on the VAT receipts/invoices, in the case of sales amounting to One thousand pesos (P1,000.00) or more and the sale is made to a VAT-registered person: Pursuant to Section 113(B) of the Tax Code, as amended and Sec. 4.113-1 (B) of RR No. 16-2005, the
3.Taxpayer identification Number (TIN); and 2.Address; 4.Business style, if any. 1. Name of purchaser, customer or client;
based on the existing provisions of the Bureau. CRM/POS machines; otherwise, if the CRM/POS is not capable of showing the said requirements, a manually pre printed receipts/invoices with approved Authority to Print (ATP) must be issued to the purchaser, customer or ctient Hence, the abovementioned information must also be reflected on the receipts/invoices generated from
mandated to show the said requisites for the valid claim of input tax credit by VAT-registered taxpayer, as 7-20 1 5 and other existing revenue issuances. provided by Section 4-110-8 of RR No. 16-2005 and in reference to Section 113 and 237 of the Tax Code. Failure to comply with the said requirements shail be subject to corresponding penalties pursuant to RMO No. Further, any purchase of goods/services with receipts/invoices generated from CRM/POS/software are
possibie. All internal revenue officials and employees are hereby enjoined to give this Circular as wide as publicity as
:. AU OF INTERNAL REVENUE PECORDS, MGT. DIVISION 4:41*p.M**
H-2 RECEIVEI DC02O MMem Commissioner of Internal Revenue KIM S JACINTO-HENARES 035827
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