PCX - battle b/w invoices & receipts: "i have contacted a friend of mine who works for BIR. i asked a lot of questions regarding pc express' involvement in giving out legal receipts. many of you are complaining that pc express is not giving out legal official receipts when you purchase your item(s) from pc express. well, according to my voluntary investigation in research. what you think is not really what it is. the following paragraphs below is a first-hand explanation of a BIR officer.

he requested his name not to be advertise because this explnation is done out of his office duties. i do hope you understand

A VAT registered person/company shall for every sale issue an invoice or receipt. Meaning the seller can issue either the invoice or the receipts only.

Invoice served also as an official receipt especially when it is validated by machine. If this will be the case the seller does not required to issue an official receipt but there should have to be a clear indications on the invoice such as “This serves as an official receipt when machine validated” or “This serves as an official receipt” (As long it is machine printed & not hand written), so as not to confused the consumer why they are not issuing an official receipt.

If the seller is a VAT registered person he/she should indicate on the invoice that the total amount which the purchaser pays includes the 10% value added tax. How would you know that the seller is a VAT registered person? There is “VAT or V” after the TIN ex 123-456-789-000-V as indicated on the invoice. If this invoice was issued to the purchaser then it is understood that we are paying the 10% VAT on the goods we had purchased even they are not indicated on the invoice because they issue a VAT Invoice.

There are also some NON-VAT registered company where in goods are not subject to 10% VAT. It indicates on the invoice that they are non-vat person ex. TIN 123-456-789 NV.

What are the es"