Registration and Stamping of Receipts and Invoices
Revenue Memorandum Order No. 22-86 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jul 22, 1986
Full text
July 22, 1986 REVENUE MEMORANDUM ORDER NO. 22-86 SUBJECT : Registration and Stamping of Receipts and Invoices TO : All Regional Directors , Revenue District Officers and Others Concerned Re the registration and stamping of receipts and invoices required pursuant to Sec. 182 of the NIRC (Sec. 19(d) of Rev. Reg. V-1), the following additional rules shall be observed: cd i (a) Provided that the information re names, address, TAN and Authority No. are clearly indicated starting at the left hand corner of the invoice and/or receipt shall not be material. acd (b) Where an individual taxpayer has no register and stamp not less than 5,000 booklets, the necessary work may be done at the taxpayer's establishment provided that the cost of transporting the needed BIR personnel and equipment shall be the expense of the taxpayer concerned. acd This order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.