RR No. - 7 - 2024

To all taxpayers: Important Reminders!

With the release of Revenue Regulations No. 7 - 2024

• Invoice shall be the primary written account evidencing the sale of goods and services issued to customers.
• Official receipts are no longer considered primary invoice and shall be considered as supplementary documents.

Taxpayers may still use their remaining unused official receipts as primary invoice until December 31,2024. 

Provided that they strikethrough the word official receipt on the face of the manual or loose-leaf printed receipts and stamp the invoice and submit an inventory of unused official receipts indicating the number of booklets and corresponding serial numbers to their respective RDOs within 30 days from the effectivity from the effectivity of the said RR. 

1. Strikethrough on word "official receipt".
2. Write invoice above official receipt.
3.  inventory of receipt deadline of filing May 27,2024.

Inventory Unused Receipt