BIRs new regulation on the contents of CRM/POS invoices and receipts

WITH respect to the contents of invoices and receipts, recall that the Bureau of Internal
Revenue (BIR) issued Revenue Memorandum Order (RMO) 12-2013 on May 2, 2013,
which laid down the required information to be indicated on the invoices and receipts.
This RMO, however, expressly excluded the taxpayers that use receipts/invoices issued
through cash-register machines/point-of-sales (CRM/POS) machines and computerized
accounting system. Such RMO says that CRM/POS machines are regulated in separate
revenue issuances.
On July 21, 2014, the BIR this time issued RMO 27-2014, prescribing the policies and
procedures in the accreditation of CRM, POS and other sales machines. In this RMO, the
data required to be reflected on the tape receipt or invoice include (1) business name;
(2) registered taxpayers name with BIR; (3) taxpayers identification number (TIN); (4)
address where the machine will be used; (5) receipt/invoice number; (6) machine model
accreditation number; (7) date of transaction; (8) quantity; (9) product description; (10)
amount of transaction; and (11) the phrase This serves as an official receipt.
On the above data and information required to be printed on the receipts and invoices,
many value- added tax (VAT) registered taxpayers have noticed that there appears no
name, address and TIN of the buyer listed therein. As a result, these taxpayers are in
limbo where they will indicate such information in compliance with the VAT invoicing and
accounting requirements.
As we all know, such information is vital to a VAT-registered person insofar as their
substantiation of input taxes is concerned. Absence of those will result to denial of the
related input tax.

In order to address the above pressing concerns of many taxpayers, the BIR recently
issued Revenue Regulations (RR) 10-2015, dated September 21, 2015. In this RR, in
addition to the directive to use non-thermal paper, it provides information that shall now
appear on the receipts/invoices generated from CRM/POS/other similar machines.
The information that shall now be indicated on the receipts for sales of services or
invoices for sales of goods generated from CRM/POS/other similar machines includes (1)
taxpayers registered name; (2) TPs business name/style; (3) a statement that the
taxpayer is VAT- or non-VAT-registered, followed by the TIN and 4-digit branch code; (4)
machine identification number; (5) detailed business address where such
receipts/invoices shall be used; (6) date of transaction; (7) serial number of the
receipts/invoices printed prominently; (8) a space provided for the name, address and
TIN of the buyer; (9) description of the items/goods or nature of service; (10) quantity;
(11) unit cost; (12) total cost; (13) VAT amount; (14) breakdown of VATable sales, VAT
amount, zero rated sales, and VAT- exempt sales if engaged in mixed transactions; (15)
The phrase This document is not valid for claim of input tax in bold letters shall be
conspicuously printed at the bottom of the non-VAT receipts/invoices; (16) the word
exempt shall be indicated prominently at the face of the non-VAT principal
receipts/invoices whose transactions are not subject to VAT or percentage tax; and (17)
the breakdown of sales subject to percentage tax and exempt sales on the non-VAT
principal receipts/invoices if the taxpayer is subject to percentage tax under Title V of the
NIRC, but also sells goods/services under Section 109 (A) to (W), excluding (E) of the
same Code.

Similar to RMO 12-2013 relative to manually issued receipts, this RR also requires at the
bottom portion of the CRM/POS receipts/invoices the (1) name, address and TIN of the
accredited supplier of CRM/POS/other similar machines; (2) accreditation number and the
date of accreditation of the accredited supplier; (3) BIR final permit to use number; and
(4) The phrase This invoice/receipt shall be valid for five years from the date of the
permit to use.
Moreover, a space shall be provided for (1) senior citizen/PWD TIN; (2) OSCA ID/PWD ID;
(3) Senior citizen discount/PWD discount (show detailed breakdown of 20- percent
discount and/or 12-percent VAT exempt); and (4) signature of the senior citizen/PWD.
For those taxpayers, however, whose transactions are not covered by Expanded Senior
Citizens Act of 2010, the above information may no longer be indicated.
In sum, as can be gleaned from the above-listed information, it is crystal clear that a
space for the name, address and TIN of the buyer in the receipts/invoices of CRM/POS is
now required, which answers the lingering question of many VAT-registered taxpayers.
And the mix-up mystification of many taxpayerswhether the information required
under manually issued receipts is also applicable for CRM/POS receipts and invoicesis
now settled, because the information required under the manually issued receipts under
RMO 12-2013 was substantially adopted also
under this RR.
Ergo, with this recent issuance of the BIR, the story of confusion regarding the content of
the CRM/POS invoices and receipts is now finally settled.
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The author is a junior associate of Du-Baladad and Associates Law Offices (BDB Law), a
member-firm of World Tax Services (WTS) Alliance.
The article is for general information only and is not intended, nor should be construed
as a substitute for tax, legal or financial advice on any specific matter. Applicability of
this article to any actual or particular tax or legal issue should be supported therefore by
a professional study or advice. If you have any comments or questions concerning the
article, you may e-mail the author at ronald.cubero@bdblaw.com.ph or call 403-2001,
local 350.