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    632RR 27-2003

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    Gedan Tan
    The revenue regulations extend the deadline to use properly stamped unused non-VAT invoices or receipts until December 31, 2003. All financial institutions must submit an inventory of unused invoices or receipts as of December 31, 2002 to the BIR by March 31, 2003. Unused non-VAT invoices or receipts can still be used for VAT transactions until December 31, 2003 if stamped with the VAT registration date.

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    632RR 27-2003

    Uploaded by

    Gedan Tan
    2 views1 page
    The revenue regulations extend the deadline to use properly stamped unused non-VAT invoices or receipts until December 31, 2003. All financial institutions must submit an inventory of unused invoices or receipts as of December 31, 2002 to the BIR by March 31, 2003. Unused non-VAT invoices or receipts can still be used for VAT transactions until December 31, 2003 if stamped with the VAT registration date.

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    The revenue regulations extend the deadline to use properly stamped unused non-VAT invoices or receipts until December 31, 2003. All financial institutions must submit an inventory of unused invoices or receipts as of December 31, 2002 to the BIR by March 31, 2003. Unused non-VAT invoices or receipts can still be used for VAT transactions until December 31, 2003 if stamped with the VAT registration date.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    2 views1 page

    632RR 27-2003

    Uploaded by

    Gedan Tan
    The revenue regulations extend the deadline to use properly stamped unused non-VAT invoices or receipts until December 31, 2003. All financial institutions must submit an inventory of unused invoices or receipts as of December 31, 2002 to the BIR by March 31, 2003. Unused non-VAT invoices or receipts can still be used for VAT transactions until December 31, 2003 if stamped with the VAT registration date.

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    © All Rights Reserved
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    REVENUE REGULATIONS NO.

    27-2003 issued on October 9, 2003 extends further


    the deadline for the usage of properly stamped unused non-VAT invoices or receipts.
    All financial institutions should submit to the concerned office of the BIR
    (Revenue District Offices/Offices under the Large Taxpayers Service) on or before
    March 31, 2003 an inventory of unused invoices or receipts as of December 31, 2002,
    indicating therein the number of booklets and the corresponding serial numbers for
    records keeping and reference purposes. Unused non-VAT invoices/receipts shall still be
    allowed for use in transactions subject to VAT until December 31, 2003, provided the
    phrase VAT registered as of ______________ is stamped on all copies thereof.
    All taxpayers covered by these Regulations shall immediately cause the printing,
    registration and issuance of VAT invoices and receipts, after registration as VAT
    taxpayers and after consumption of unused invoices/receipts until December 31, 2003,
    whichever comes first.

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