Unused VAT/Non-VAT Invoices or Receipts
Revenue Memorandum Order No. 18-96 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jul 1, 1996
Full text
July 1, 1996 REVENUE MEMORANDUM ORDER NO. 18-96 SUBJECT : Unused VAT/Non-VAT Invoices or Receipts TO : All Internal Revenue Officers and Others Concerned In consonance with the tax administration thrust of making tax compliance less burdensome to the taxpayer and the deferment of the targeted implementation date of the unified invoice system to January 1, 1997, UNUSED VAT/NON-VAT INVOICES OR RECEIPTS mentioned in transitory provisions of Revenue Regulations No. 7-95 may be allowed for use in transactions subject to VAT/NON-VAT up to December 31, 1996. This Order shall take effect July 1, 1996. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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