![]() All covered taxpayers required to issue e-Receipt/e-Invoices and transmit sales data electronically under Section 2 of these Regulations are required to develop a Sales Data Transmission System based on the Standard Application Programming Interface (API) Guidelines.Transmission of the sales data covered by the e-receipts/e-invoices using their Sales Data Transmission System into the EIS of the Bureau.Īll taxpayers mandated to adhere to these Regulations shall follow the policies and guidelines provided hereunder.Registration of their Computerized Accounting System (CAS) generating e-receipts/e-invoices and/or Cash Register Machines (CRM)/ Point-of-Sales Systems and Certification of Sales Data Transmission System and.Issuance of e-Receipts/e-Invoices to their customers/buyers, in lieu of manual receipts/invoices.In compliance with the relevant provisions of the TRAIN Law, these Regulations hereby direct the taxpayers under Section 2 to comply with the following: On the Otherhand, taxpayers who are not covered by the mandate may issue electronic receipts or sales/commercial invoices in lieu of manual receipts/invoices. Under the Large Taxpayers Service (LTS).Īs amended, required the abovementioned taxpayers, except for the taxpayers engaged in e-commerce, to electronically report or transmit their sales data to the Bureau through the use of their Sales Data Transmission System.Engaged in electronic commerce (e-commerce) and.Engaged in the export of goods and services. ![]() The following taxpayers are mandated to issue electronic receipts or sales/ commercial invoices under Section 237 of NIRC, as amended: These regulations shall take effect immediately after publication in a newspaper of general circulation. 8-2022 issued on June 30, 2022, prescribes the policies and guidelines for the implementation of the issuance of e-receipts instead of manual receipts and electronic reporting of the sales data to the Bureau.
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