Sales Invoice is an Evidence of Payment

March 27, 1989 BIR RULING NO. 046-89 238 000-00 046-89 Gentlemen : In reply to your letter dated February 2, 1989, please be informed that a sales invoice is not merely an evidence of a sale but necessarily an evidence of payment. This is obvious from the provisions of Section 238 of the Tax Code as amended, to the effect that the issuance of an invoice is required the moment there is already a sale or transfer of merchandise or services rendered. In other words, a sales invoice is ordinarily issued to a purchaser only upon payment by the latter of the price of the goods purchased. cdtech Very truly yours, (SGD.) JOSE U. ONG Commissioner