Abolition of the Residence Certificate Requirement in the Issuance of Vouchers, Receipts and Invoices

May 15, 1987 REVENUE MEMORANDUM ORDER NO. 09-87 SUBJECT : Abolition of the Residence Certificate Requirement in the Issuance of Vouchers, Receipts and Invoices TO : All Revenue Regional Directors, Revenue District Officers and Others Concerned Under Section 14 of Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, prior to its amendment by Revenue Regulations No. 12-78, the purchase or expense voucher must show, among others, "the name and address of the vendor or person rendering the service together with the number, date, and place of issue of his residence certificate." Under Section 15 of the same Regulations, prior to its amendment by Revenue Regulations No. 12-78, which relates to the form and manner of issuance of invoices and receipts, it is required that "in the case of a sale or transfer in the amount of P50 or more, the invoice shall also show the name, or style, if any, the business address of the purchaser, and the number, date and place of issue of his residence certificate. In the case of other invoices, THE INVOICE MUST show the date, the description of the articles or the nature of the service, the consideration paid therefor, and the name, address, and residence certificate of the person furnishing the articles or rendering the service. The residence certificate need not appear in the invoice when the other party to the transaction is a corporation or a registered partnership or association." Upon amendment of the above provisions of the bookkeeping regulations by Revenue Regulations No. 12-78 dated July 31, 1978, the aforesaid requirements that the documents must show the residence certificate of the parties concerned no longer appears in said provisions. In other words, the presentation and annotation of the residence certificate is no longer required in the above documents. Accordingly, internal revenue officers examining books of accounts, records, receipts and invoices of taxpayers should desist from requiring such annotations and from imposing penalties in case of non-compliance. This Order takes effect immediately. Strict compliance with the provisions thereof is hereby enjoined. (SGD.) EUFRACIO D. SANTOS Deputy Commissioner