Distinction Between Sales Invoice and Official Receipt
- Sales Invoices are demanded as evidence of delivery or agreement to sell/transfer goods and services.
- Official Receipts serve as evidence of payment.
- Some government agencies require both Sales Invoices and Official Receipts for one transaction.
Mandates Under Revenue Regulations No. 18-2012 and Revenue Memorandum Order No. 12-2013
- Sales Invoice (Cash or Charge) is the principal evidence for the sale of goods and/or properties.
- Official Receipt is the principal evidence for the sale of services and/or lease of properties.
- Commercial receipts/invoices such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgment receipts, collection receipts, credit/debit memos, job orders, and similar documents are supplementary evidence only.
Policies on Sale of Goods on Account or Credit
- According to Section II (H) of RMO No. 12-2013, buyers of goods on account or credit evidenced by a Charge Sales Invoice can claim input taxes.
- Upon collection of the account by the seller, a Collection Receipt (Supplementary Receipt) shall be issued to evidence receipt of payment.
Interpretation and Application of Sales Invoice as Evidence of Payment
- For the sale of goods or properties, the Sales Invoice shall serve in lieu of an Official Receipt for audit evidentiary purposes.
Directive for Strict Compliance
- The issuance of principal and/or supplementary receipts/invoices in the ordinary course of business must strictly comply with the provisions of RR No. 18-2012 and RMO No. 12-2013.
- Internal Revenue officials and employees are mandated to widely disseminate this Circular's provisions.
Authority and Issuance
- The Circular was issued under the authority of the Commissioner of Internal Revenue, Kim S. Jacinto-Henares, emphasizing adherence to the clarified rules.
This comprehensive explanation covers the key provisions, scope, and procedural clarifications regarding the issuance and acceptance of Official Receipts and Sales Invoices in government disbursements involving dealers, suppliers, or business establishments regulated by the BIR.