Bureau of Internal Revenue

Browse over 9421 requests from this government agency

Go Back

  • REQUEST SUBMITTED

    You have submitted an FOI request

    Date: 2023-03-01 21:43:05.759026

  • PROCESSING REQUEST

    Your request is already in review

  • REQUEST DENIED

    Your request was denied

    Date: 2023-03-02 11:41:58.792527

  • 4

    RATE YOUR REQUEST

    How was your request?

Issuance of Official Receipt for payment of Lease/Rent

Requested from BIR by C. Corpuz at 09:43 PM on Mar 01, 2023.
Purpose: Our landlord does not issue OR and asks us to add 12% to our monthly rent if we want to receive OR
Date of Coverage: 04/18/2022 - 02/28/2023
Tracking no: #BIR-641948230826

Corpuz 09:43 PM, Mar 01, 2023 

Magandang araw!

Pwede bang hindi mag-issue ng official receipt ang landlord/lessor kung ang paupa ay ranging 23k to 30k per month?

At kung mag issue ng OR ang lessee ang total payment ng lessee will be rent (23k to 30k) + additional 12% for VAT?


March 2, 2023

Madam:

Greetings!

Thank you for your request dated Mar 01, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Issuance of Official Receipt for payment of Lease/Rent.

Response to your request

In reply, please be informed that All Taxpayers engaged in trade, business or practice of profession are REQUIRED to issue Receipts or Invoices for each sale and transfer of goods or services rendered valued at P100.00 or more. (per Section 237 of the Tax Code, as amended).

and Non-issuance of receipts and invoices is considered a CRIMINAL OFFENSE punishable by 2 to 4 years Imprisonment. A fine of not less than P1,000.00 but not more than P50,000.00 shall be imposed for failure or refusal to issue receipts/invoices and other violations related to the issuance thereof. (per Section 264 of the Tax Code, as amended in relation to RMO No. 7-2015).

If you want to lodge your complaint/concern, you may do it thru REVIE, BIR's Digital Assistant/Chatbot and can be accessed on the BIR Website at https://www.bir.gov.ph.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division

Is this request offensive?

Requests for personal information and vexatious requests are not considered valid requests for Official Information.

If you believe this request is not suitable, you can report it for attention by the site administrators.