Authority to Print Delivery Receipts Before Printing the Same

August 22, 1990 BIR RULING NO. 162-90 239 000-00 162-90 Gentlemen : This refers to your letter dated May 18, 1990 requesting for a ruling as to whether there is a need for BIR authority before printing companies can print delivery receipts. cdtech In reply, please be informed that under Revenue Regulations No. 2-78, sales or commercial invoice is defined as a written account of goods sold or services rendered and the prices charged therefore, or a list of goods, consigned and the value of which the consignee is to receive them or any other list by whatever name it is known which is used in the ordinary course of business evidencing sale and transfer or agreement to sell or transfer goods and services, e.g., purchase orders; job orders; provisional and temporary receipts, etc.; except (1) freight stub receipts; (2) passage tickets; and (3) amusement tickets and other similar receipts which are governed by Revenue Regulations No. V-1, as amended. It will be noted from the said definition that, with the exception of the receipts mentioned therein, any lost used in the ordinary course of business evidencing sale or transfer of goods or services is considered a sale or commercial invoice. The so-called delivery receipt which is used to accompany the delivery of manufactured goods to customers falls under the aforequoted definition since it is a list evidencing the transfer of goods. In fact, this Office had ruled that delivery receipts are, like the regular invoice or receipt, a part of the accounting records. (BIR) Ruling No. 28, s. 1967) Such being the case, a printing company must secure from this Office an authority to print delivery receipts before printing the same, pursuant to Section 239 of the Tax Code as amended by P.D. No. 1955. Relative to the last paragraph of your column (Manila Bulletin 5/17/90) wherein you mentioned "that receipts or sales or commercial invoices printed after securing BIR authority-need no longer be presented to the BIR for registration and stamping", please be informed that we have already promulgated Revenue Regulations No. 2-90 restoring the requirement to register and stamp receipts and invoices prior to their use, repealing in effect Revenue Memorandum Order No. 25-86. Said regulations however, take effect sixty days after June 22, 1990 , the date of its publication in the Manila Bulletin, pursuant to Section 5 thereof. Very truly yours, (SGD.) EUFRACIO D. SANTOS Officer-in-Charge