Posting for Sales Invoice/Receipt Issuance

Section 1 states the regulations are issued pursuant to Section 244, in relation to Sections 237, 238, 264, and 275 of the Tax Code of 1997.
Section 4 anchors the penalty framework to Section 275 of the National Internal Revenue Code (NIRC) of 1997.

Section 2 provides that the regulations are intended to improve revenue collection through enforcement of the legal requirement to issue sales/commercial invoices and/or official receipts.
Section 2 states the regulations are intended to inculcate in the taxpaying public that sales invoice/official receipt issuance is mandated by law.
Section 2 requires that every seller issue sales/commercial invoices and/or official receipts on sales transactions with or without demand from the buyer.

Section 1 covers persons engaged in trade or business, including the exercise of profession, who are required by law or regulations to issue sales/commercial invoice and/or official receipt.
Section 3 applies to persons required to issue sales/commercial invoices and official receipts under existing rules.
Section 3 requires posting in the person’s place of business, including branches and mobile stores.

Section 3 requires posting a notice in an area conspicuous to the public.
The posted notice must contain and show in bold letters the following text:
- “NOTICE TO THE PUBLIC:”
- “THIS BUSINESS ESTABLISHMENT IS REQUIRED BY LAW TO ISSUE SALES/COMMERCIAL INVOICE/OFFICIAL RECEIPT. VIOLATION HEREOF IS PUNISHABLE BY FINE AND/OR IMPRISONMENT. PLEASE REPORT ANY VIOLATION TO THE BUREAU OF INTERNAL REVENUE.”
- “(Issuance of sales/commercial invoice and/or official receipt is not required for every sale valued at P25 or below by a Non-VAT taxpayer)”
- “Commissioner of Internal Revenue”
Section 3 mandates that the notice must never be detached, removed, or covered from public view at any time.
Section 3 sets the notice size for uniformity at twelve (12) inches in width and eight (8) inches in length.

Section 4 defines violations as:
- (a) Failure and neglect to post the required notice; and/or
- (b) Deliberate removal of the notice.
Section 4 provides that a person convicted of any of these acts or omissions shall be punished by a fine of not more than PHP 1,000, or imprisonment of not more than six (6) months, or both.
Section 4 directs that the penalty is imposed pursuant to Section 275 of the NIRC of 1997.

Section 5 provides that when the violator is a corporation, partnership, or association, the penalty shall be imposed on the president, partner, general manager, branch manager, officer-in-charge, and/or employees responsible for the violation.

Section 6 provides that all rules, regulations, and other revenue issuances or parts thereof inconsistent with the regulations are amended accordingly.

Section 7 establishes that the regulations take effect 15 days after publication in any newspaper of general circulation.