Tax Notes
Admissibility of sales documents in electronic format in the verification of sales, purchases of taxpayers
The Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 9-2022 which prescribes the policies and guidelines for the admissibility of sales documents in electronic format, particularly in the verification of taxpayers’ sales and purchases during audit or processing of VAT refund claims. Under the said issuance, taxpayers who are mandated to implement the Electronic Invoicing System (EIS) under Revenue Regulations No. 8-2022, including those who are authorized by the BIR, shall observe the following policies and guidelines: