invoicing

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 Invoicing Requirements Information Contained in a VAT Invoice Accounting Requirements Consequence of Issuing Erroneous VAT Invoice B. Preservation of Books of Accounts and Other Accounting Records under Section 235 of the Tax Code Preservation Examination and Inspection [...]