Bureau of Internal Revenue

Du 09:11 AM, Mar 29, 2022

March 29, 2022

Dear Ms. Suemith,

Thank you for your request dated Mar 28, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for TIN Number of Government Establishments.

We received your request on Mar 28, 2022 and will respond on or before Apr 18, 2022 09:21:07 AM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi04MzI4Nzk4MzY3MTQM, for request with ticket number #BIR-832879836714.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer

Capili 12:53 PM, Apr 04, 2022

April 4, 2022

Dear Mr. Suemith,

Good Day!

This is in response to your request with tracking number BIR-832879836714. 
Every person subject to any Internal revenue tax (including government hospitals) shall register with the Bureau of Internal Revenue. This is a requirement prior to the application for the printing of receipts.
As mandated by law, there should be issued a sales invoice for every sale of goods and an official receipt for every payment of rentals, commissions, compensations, and fees.

Please find below the provisions in the National Internal Revenue Code of 1997, as amended relative to the registration and issuance of receipts/invoices.
"SECTION 236. Registration Requirements. -
"(A) Requirements. - Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer:
"(1) Within ten (10) days from date of employment, or
"(2) On or before the commencement of business, or
"(3) Before payment of any tax due, or
"(4) Upon filing of a return, statement or declaration as required in this Code.
"The registration shall contain the taxpayer's name, style, place of residence, business, and such other information as may be required by the Commissioner in the form prescribed therefor.
"A person maintaining a head office, branch or facility shall register with the Revenue District Officer having jurisdiction over the head office, brand or facility. For purposes of this Section, the term ''facility' may include but not be limited to sales outlets, places of production, warehouses or storage places.

"SECTION 237. Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser.

"The original of each receipt or invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, who, if engaged in business or in the exercise of profession, shall keep and preserve the same in his place of business for a period of three (3) years from the close of the taxable year in which such invoice or receipt was issued, while the duplicate shall be kept and preserved by the issuer, also in his place of business, for a like period.

Thank you.

Respectfully,

Eleonor Capili
FOI Receiving Officer