Non-issuance of receipts is reportedly rampant among establishments in two northern Palawan towns, according to the Bureau of Internal Revenue (BIR) in the province.
Provincial BIR revenue district officer (RDO) Lorenzo delos Santos said that based on their tax compliance verification drive (TCVD) or tax mapping, it appears that many establishments in Roxas and San Vicente municipalities are not issuing receipts for the sale of goods and services.
However, Delos Santos was unable to give any specific number of erring establishments in the two towns.
“We are still collating the data from the TCVD,” he said.
Aside from the failure to issue official receipts (OR) or sales invoices, many businesses also do not display their certificates of registration (COR) and original copies of BIR Form No. 0605 or the payment form, he added.
He said showing them to the public is important to prove that their businesses are legal and are paying due taxes.
“Tinatanong namin sila kung ano ‘yong extent of compliance, meaning naka-hang kasi definitely ang presumption namin dyan ay mga registered ‘yan. Although you’re registered, kailangan after the registration meron mga requirements na kailangan gawin katulad ng hanging of the COR, hanging of the original copy of BIR Form 0605. Titingnan namin kung gumagamit ka ng resibo at within the validity period ba ‘yong resibo at saka kung registered ‘yong books of account at kung may laman ba,” Delos Santos said.
The BIR conducted the TCVD in San Vicente on June 27 and in Roxas on June 28.
Many businesses in both towns are registered but Delos Santos wondered why only a few of them are using official receipts and sales invoices.
Businesses that fail to comply with the issuance of official receipts and sales invoices may be investigated, Delos Santos said.
He pointed out that the investigation is a tedious process for them because exact figures are needed even if the agency finds them in violation.
“For the investigation, ang problema kasi medyo tedious ang mga ito kasi we have no figures. Alam namin na may violation na ganoon but you need to have a figure kung magkakaroon kami ng file na ganoon,” he said.
The BIR wants to raise the awareness of the taxpayers that it is a must for their businesses to use and issue receipts.
“Gusto namin magkaroon ng awareness ang mga taxpayer na gumamit sila, wala naman mawawala sa kanila dahil bumabalik ‘yan. Ang problema nga, uulitin ko uli, masyado silang ano sa tax, galit na galit,” he added.
Delos Santos pointed out that during their tax mapping, he already encountered instances when business owners do not issue ORs or sales invoices if the customer will not ask.
“Some were blaming the ‘ask for receipt’ tag of BIR that corresponds to mean that the receipt will be issued only if it will be asked,” he added.
Delos Santos said he has no idea if the public understands the advice literally.
Any goods or services availed by customers from businesses must have corresponding official receipts or sales invoices.
“They must issue a corresponding receipt for every customer na nag-avail ng service, there must be a corresponding OR para sa bumili ng ano man na goods, there must be corresponding sales invoice to be issued,” he said.
Aside from the issuance of receipts and the hanging of certificates of business registration, the BIR is also looking into the machine identification numbers of Cash Register Machine (CRM) and Point of Sales Machine (POS), he said.