Distinction Between Sales Invoice and Delivery Receipt

August 22, 1967 BIR RULING NO. 028-67 Mr. Espilo M. Leyco 1004 Sisa St., Sampaloc M a n i l a S i r : This refers to your letter dated July 10, 1967 requesting information on the following: lexlib "The undersigned, manager of a newly organized business establishment will soon make transactions with customers by way of delivery of the company's goods to its customers with the use of panel delivery vehicles. In view thereof it is respectfully requested that the undersigned be informed as to whether or not the use of Delivery Receipts only without accompanying the same with the sales invoice is sufficient compliance of the revenue regulation. I understand this practice is usually and is being done by no less than big business firms and I would therefore like to be enlightened on this matter because of my desire to run the business in accordance with the rules and regulations of the Bureau of Internal Revenue. "It is further requested that the undersigned be also informed as to the requirements in the preparation and use of the Delivery Receipts, and whether or not it is necessary to register the same with the B.I.R. Is it required to itemize the goods and put the price thereon?" In reply thereto, I have the honor to inform you as follows: A sales invoice is distinct and different from a delivery receipt. As the names connote, a sales invoices is evidence of a sale while a delivery receipt is evidence of the delivery to and receipt by the purchaser of the subject-matter of the sale. Being evidence of the delivery of the subject-matter of the sale, the delivery receipt must necessarily contain a list of the articles sold and delivered and the price thereof. The so-called "delivery receipts" used in accompanying the delivery of manufacturer's goods to their customers are, like the regular invoice and receipts, a part of the accounting records and, therefore, subject to registration and approval and by this Office before the actual use of the same, pursuant to Section 19 of Revenue Regulations No. V-1, as amended, otherwise known as the Bookkeeping Regulations. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue