Dear PAO,
Are the online sellers required to issue receipts/invoices?
Curly
Dear Curly,
Yes. In 2013, the Bureau of Internal Revenue (BIR) reiterated the taxpayers’ obligations in relation to online business transactions, through its Revenue Memorandum Circular (RMC) 55-2013, dated Aug. 5, 2013, to wit:
“II. Policies and Guidelines
“Like any other business establishments, persons who conduct business through the above-described online transactions and its permutations have the obligations to: x x x
“Issue…
