ALL YOU NEED

TO KNOW
ABOUT TAX
MAPPING
September 1, 2021
Mandate
The Bureau of Internal Revenue shall be under the supervision and
control of the Department of Finance and its powers and duties shall
comprehend the assessment and collection of all national internal
revenue taxes, fees, and charges, and the enforcement of all forfeitures,
penalties, and fines connected therewith, including the execution of
judgments in all cases decided in its favor by the Court of Tax Appeals
and the ordinary courts. The Bureau shall give effect to and administer the
supervisory and police powers conferred to it by this Code or other
laws. (Section 2 of the National Internal Revenue Code of 1997)
POWER TO TAX
Taxation
Is a mode of raising revenue for public purposes.

Taxes
Are the lifeblood of the government.
 TAX COMPLIANCE VERIFICATION DRIVE
Actual visitation of taxpayer’s premises for purposes of tax
compliance verification
Mission Order
Issued by the Regional Director
Authorizes specific revenue officers
to conduct TCVD
At a specific area
At a specific date
TAX COMPLIANCE VERIFICATION DRIVE
Taxpayer’s Information Sheet
Issued by the Revenue Officer inspecting the business
establishment
Indicates every violation committed

Note: Revenue Officers should explain the violations

committed and the legal basis thereof.
TAX COMPLIANCE VERIFICATION DRIVE
Tax Mapping Sticker
Given by the Revenue Officer inspecting the business
establishment
Serves as a proof that the establishment has been tax
mapped
Tax Compliance Verification
Drive
• Revenue Officers are tasked to regularly conduct
Tax Mapping Operations to check on the
taxpayers’ compliance of the following:

B - Books of Accounts
I - Invoicing Requirements
R - Registration Requirements
REGISTRATION
REQUIREMENTS
 Failure to Register:
ranges from P2,000 to
P20,000
 Reminders:

 Display Certificate of
Registration (COR) at the
establishment (BIR Form
2303)
 Display “Ask For Receipt”
Poster which shall be issued
upon release of COR
 Display “Ask For Receipt”
Poster which shall be issued
upon release of COR
 Display Latest
Annual
Registration Fee
paid (BIR Form
0605)
 INVOICING
REQUIREMENTS
• Always issue pre-numbered
invoices/receipts.
• Temporary receipts are not allowed.
Invoicing Requirements
For sale of goods
 Issue Sales Invoice (Cash/Charge)
For sale of services
 Issue Official Receipt
Non-VAT Acknowledgement
Receipt (ex: for security agencies)
Supplementary Receipts:
 Collection Receipt
 Statement of Account/Billing Statement
 Job Orders
 Delivery Receipts
SAMPLE SALES INVOICE
SAMPLE OFFICIAL
RECEIPT
CRM/POS Machines/Computerized
Accounting System (CAS)

CRM/POS Machines should be registered with the BIR prior to

its use.

Use of Non-Thermal Paper for all CRMs/POS Machine and

Other Invoice/Receipt Generating Machine/Software
BOOKKEEPING
REQUIREMENTS
 Persons required to pay internal revenue taxes
shall keep and maintain the following books of
accounts.
 General Journal
 General Ledger
 Subsidiary Books (depending on the
needs of the taxpayer)
 Cash Receipts
 Cash Disbursements
 Sales Journal
 Purchase Journal
 Taxpayers shall maintain books of
accounts, regardless of the amount of
gross sales/receipts.
 Books of Accounts shall first be
registered before use.
• Proper Maintenance
of Books of Accounts
• At all times, not by the
bookkeepers
• Recorded transactions
are updated
TAX COMPLIANCE VERIFICATION DRIVE

Payments
• be made through Authorized
Agent Banks
• using BIR Form No. 0613
TAX COMPLIANCE VERIFICATION DRIVE
Reminder Letter
Enumerates the violations committed
Enumerated of what every taxpayer is required to do

Second Opportunity Notice (SON)

Served by the Revenue Officer if the taxpayer failed to
settle the penalty or to explain the reasons why no
penalty should be imposed within five (5) from the
receipt of the Reminder Letter
TAX COMPLIANCE VERIFICATION DRIVE

Last Opportunity Notice (LON)

Served by the Revenue Officer if the taxpayer fails or
refuses to respond to the SON or if as a result of
preliminary conference, it was determined that the
explanation of the taxpayer is without any factual or
legal basis
Civil/Criminal Action
Shall be filed if the taxpayer failed or refuses to
respond to the LON
THANK
YOU!