“The sales invoice shall service in lieu of official receipt in the sale of goods or properties for evidentiary purposes in terms of audit,†the BIR said. The BIR said that sales invoice ...

“The issued BIR Form No. 2304 will be constituted and treated as the substituted official receipt/sales invoice for purposes of these Regulations. This will likewise serve as evidence of purchases ...

THE Bureau of Internal Revenue (BIR) said it will allow businesses to issue temporary receipts or invoices during the lockdown period. In Revenue Memorandum Circular No. 47-2020 issued May 6 and ...

In a text message to The STAR, BIR Commissioner Kim Henares said yesterday she has issued Memorandum Circular 44-2013, extending the validity of old BIR receipts from June 30 to Aug. 30 this year.

WITH respect to the contents of invoices and receipts, recall that the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) 12-2013 on May 2, 2013, which laid down the required ...

RR 12-2023 provides that the purchasers engaged in business with agricultural producers are required to be issued per purchase transaction (1) BIR Form 2304 when the cumulative amount in a year is ...