Denial of Request to Have Two Forms of Official Receipts

September 5, 2000 BIR RULING NO. 035-00 237 000-00 Boehringer Ingelheim 3rd Floor Citibank Tower Citibank Plaza8741 Paseo de Roxas, Salcedo Village Makati City Attention: Ms . Priscilla L . Barbosa Finance Director/Treasurer Gentlemen : This refers to your letter dated October 21, 1999 stating that you are proposing to have two forms for your official receipts one to be attached with your sales invoice and the old official receipts to be used for miscellaneous receipts; and that the form of the sale invoice will be in your name and not Metro Drug. In reply, please be informed that an official receipt is a written acknowledgment of payment of money or delivery of chattels. In relation therewith, Section 237 of the Tax Code of 1997 provides that 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 sale or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service. While there is nothing in the Tax Code of 1997 that prohibits a taxpayer from using more than one form of receipt, yet reason dictates that it is difficult to monitor a taxpayer using two or more forms of receipts. Otherwise, it will defeat one of the purposes of an official receipt; that is, to have an orderly record of its transactions. Allowing a taxpayer to use two or more forms of receipts can be a tool for deceit or encourage a taxpayer to commit a wrong. Such being the case, your request is hereby denied for lack of legal basis. This constitutes our final stand on the matter. Very truly yours, (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue