Contents of Sales Invoices or Receipts Issued to Purchasers

March 11, 1958 BIR RULING NO. 169-58 Messrs. Nubla, Pedrosa & Luna Room 402 Leyba Building 381 Dasmarias corner David Sts. Manila Gentlemen : In reply to the query propounded in your letter dated March 8, 1958, I have the honor to inform you that in accordance with Section 15 of Revenue Regulations No. V-1, as amended, the sales invoices or receipts issued by your client, the United Commercial Press to its customers shall contain the name, or style, if any, the business address of the purchaser if the amount involved in the sale or transfer is P50.00 or more. In addition, that is, in case the purchaser is an individual or natural person, the number, date and place of issue of his residence certificate should also be indicated on the sales invoice or receipt. If, however, the purchaser or customer of your client is a corporation or a registered partnership or association, the date on the residence certificate required of individuals need not appear in the invoice or receipt issued. Non-compliance by your client with the above requirements shall constitute a violation of Section 204, penalized under Section 352 of the National Internal Revenue Code. The purchaser or customer incurs no liability inasmuch as the regulation is intended to be applicable to those issuing sales receipts or invoices. It is, however, felt that your client has the civic duty to report delinquencies in the payment of the residence tax to the proper officials or to this Office for appropriate action. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue