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    Date: 2022-05-26 13:26:20.950781

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    Date: 2022-05-26 15:41:04.248127

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Exemption of UV Express From Invoicing Requirements

Requested from BIR by J. Realin at 01:26 PM on May 26, 2022.
Purpose: Clarification
Date of Coverage: 01/01/2022 - 05/26/2022
Tracking no: #BIR-795606156545

Realin 01:26 PM, May 26, 2022 

Hi! I would like to clarify if UV Express is not required to issue Official Receipt to their passengers. Is there any regulation regarding exemption of this type of transportation from Invoicing Requirement?


May 26, 2022

Dear Mr. John Carlo Realin:

Greetings!

Thank you for your request dated May 26, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for Exemption of UV Express From Invoicing Requirements.

In response to your request, pursuant to Section 237-Issuance of Receipts or Sales or Commercial Invoices.

(A) Issuance - All persons subject to an internal revenue tax shall, at the point of each sale and transfer of merchandise or for services rendered valued at One Hundred Pesos (P100) or more, issue duly registered receipts or sale or commercial invoices, showing the date of transaction, quantity, unit cost and description of merchandise or nature of services.

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer

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