Registration and Stamping of Receipts or Invoices Prior to Their Use No Longer Required

November 10, 1986 BIR RULING NO. 237-86 181 000-00 237-86 Gentlemen : This refers to your letters dated September 9 and 16, 1986 requesting clarification whether the registration and stamping of receipts or invoices prior to their use is no longer required. In reply, I have the honor to inform you that your request is answered in the affirmative. It will be noted that under Section 216 (renumbered as Section 181 by P.D. No. 1994) of the Tax Code, before its amendment by P.D. No. 2006, all persons subject to internal revenue tax shall . . . "issue duly registered receipts or sales or commercial invoices . . ." (Emphasis supplied). However, upon the effectivity of said amendment by P.D. No. 2006 on January 1, 1986, the phrase "duly registered" appearing in Section 181 has been deleted. Moreover, under Section 220-A of the Tax Code, which is the provision of law in force prior to January 1, 1986, possession or use of unregistered receipts or invoices constitutes a violation of the internal revenue law. However, under Section 298 (formerly Section 220-A) of the Tax Code, possession or use of unregistered receipts and invoices is no longer considered a violation. From the foregoing amendments in the law, it is clear that the registration of receipts and invoices prior to their use is no longer required. It follows also that Section 19(d) of Revenue Regulations No. V-1, as amended by Revenue Regulations No. 2-78 requiring said registration and stamping before being used is now considered revoked. For this reason, this Office has issued Revenue Memorandum Order No. 25-86 dated July 25, 1986 informing revenue officials concerned that the requirement of registration and stamping of booklets has been revoked. In this connection, since the foregoing amendments took effect on January 1, 1986, registration or stamping of invoices and receipts before being used is no longer required as of said date. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue