This Revenue Regulation implements Section 113, 235, 236,237,238,242,243 of the Tax Code of 1997, as amended by Republic Act (RA) No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements.

The following registration procedures and invoicing requirements are specified in the Regulations:

A. Invoicing and Accounting Requirements for Value-Added Tax (VAT) Registered Persons under Section 113 of the Tax Code

    1. Invoicing Requirements
    2. Information Contained in a VAT Invoice
    3. Accounting Requirements
    4. Consequence of Issuing Erroneous VAT Invoice

B. Preservation of Books of Accounts and Other Accounting Records under Section 235 of the Tax Code

    1. Preservation
    2. Examination and Inspection

C. Registration Requirements under Section 236 of the Tax Code

    1. Manner and Time of Registration
    2. Place of Registration
    3. Registration of Business Taxpayers
    4. Registration of Business Name
    5. BIR Business Registration Date
    6. Issuance of Certificate of Registration to Head Office, Branch and Facility
    7. Posting of Certificate of Registration
    8. Posting of Proof of Registration on Online Websites, E-Commerce or E-Marketplace Seller/Merchant’s Page and other Platforms
    9. Registration of Each Type of Internal Revenue Tax
    10. Cancellation of Registration
    11. Transfer of Registration
    12. Unlawful Pursuit of Business

D. Issuance of Invoices under Section 237 of the Tax Code

    1. Issuance
    2. Information Contained in the Invoice
    3. Tickets and other Similar forms as Invoice

E. Printing of Invoices under Section 238 of the Tax Code

F. Transitory Provisions

    1. Certificate of Registration reflecting the Registration Fee
    2. Unused Official Receipts
    3. Cash Register Machines (CRM) and Point-of-Sales (POS)Machines and E-receipting or Electronic Invoice Software