December 2, 2019
REVENUE REGULATIONS NO. 10-19
| SUBJECT | : | Amending Pertinent Provision of Revenue Regulations (RR) No. 4-2000, as Amended by RR No. 7-2005, by Providing a New Format for the Notice to the Public to be Exhibited at Place of Business |
| TO | : | All Revenue Officials, Employees, and Others Concerned |
SECTION 1. Scope. —
Pursuant to the provisions of Section 244 in relation to Sections 237, 238, 264 and 265 of the National Internal Revenue Code of 1997 (Tax Code), as amended, these Regulations are hereby promulgated to provide a new BIR Notice to the Public to be exhibited at place of business.
SECTION 2. Exhibition of Notice at Place of Business. —
For the purpose of improving revenue collection through enforcement of the legal provision on the issuance of official receipt (OR)/sales invoice (SI) and to inform the public/buyers to require the seller to issue OR/SI, persons required by law to issue such receipts/invoices are hereby directed to post in their places of business, including branches and mobile stores, in such area conspicuous to the public,...
