Clarification on Official Receipt Issuance

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BIR REVENUE MEMORANDUM CIRCULAR NO. 2-2014: Clarification on Official Receipt Issuance

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Title Supreme Court: Clarification on Official Receipt Issuance

Law: Bir Revenue Memorandum Circular No. 2-2014

Decision Date: Feb 12, 2014

The Bureau of Internal Revenue clarifies that both Sales Invoices and Official Receipts are required for transactions involving goods and services, with Sales Invoices serving as principal evidence for sales of goods and Official Receipts for services, emphasizing strict adherence to existing regulations for audit purposes.

official receipt

government auditors

bureau of

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