MANILA, Philippines - The Bureau of Internal Revenue said yesterday that sales invoices are acceptable in lieu of official receipt for tax audit purposes.
The BIR issued this clarification amid numerous queries it received regarding the requirement of government auditors on the issuance of official receipt as the acceptable evidence of receipt of payment for disbursements where the payee is a dealer, supplier or business establishment required by the tax agency to issue the same in the sale/lease of goods, services or properties.
“The sales invoice shall service in lieu of official receipt in the sale of goods or properties for evidentiary purposes in terms of audit,” the BIR said.
The BIR said that sales invoice shall be issued as principal evidence in the sale of goods and/or properties.
The official receipt, on the other hand, shall serve as principal evidence in the sale of services and/or lease of properties.
Delivery receipts, order slips, purchase orders, provisional receipts, acknowledgement receipts, collection receipts, credit/debit memo, job orders and other similar documents that form part of the accounting records of the taxpayer and/or issued to customers evidencing delivery, agreement to sell or transfer of goods and services, shall be supplementary evidence only, the BIR pointed out.