Title
Supreme Court
No Separate VAT Display on Sales Invoice
Law
Bir Revenue Memorandum Circular No. 8-99
Decision Date
Jan 20, 1999
BIR Revenue Memorandum Circular No. 8-99 mandates that VAT-registered taxpayers must no longer itemize output tax separately on sales invoices or receipts, requiring the total amount to be inclusive of VAT, in compliance with amendments to the Tax Code.

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