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Publication Detail
TRJ 2006 Vol XVIII No 5: Review of Section 237 of the NIRC

This paper looks into the problems and issues relative to the issuance of receipts or sales or commercial invoices as a mandatory requirement under Section 237 of the National Internal Revenue Code (NIRC) and attempts to suggest some solutions to these problems. Proper and strict implementation of the law regarding registration of business and issuance of official receipts or commercial invoices is imperative. The corresponding sanctions provided by law for their violations will only be considered as an idle provision unless appropriate charges are filed in court against violators. As much as possible, the BIR should vigorously pursue its tax mapping operations and file criminal cases in court where warranted in order to set an example. There may be a need to review the compromise penalty provided under RMO No. 56-2000 for possible upgrading in order to strengthen its punitive effect. The same should likewise be amended to limit its application up to the first offense only. Second offenses should be dealt with more strictly and be considered as habitual or deliberate refusal on the part of the business-owners to comply with BIR regulations and complemented by the filing of a criminal case in court. As an alternative to the filing of criminal charges against violators, the possibility of taxing them under Section 6 of the NIRC may also be worth looking into. The BIR should also continue its drive to encourage taxpayers to issue receipts through its program “Bayan I-txt ang Resibo” and other raffle promos which seem to be effective based on their results. With respect to the amount of transaction (P25.00) requiring the issuance of receipts or sales or commercial invoices, the same is already impractical and should be upgraded to a level which at least approximates the inflation rate and that is P100.00 at the moment. To forestall possible negative implications, the upgrading should be complemented with certain measures designed to enhance public awareness on the benefits or importance of asking for receipts/invoices for every payment made for sales or services received.

National Tax Research Center
Authors Keywords
National Tax Research Center; internal revenue code; tax;
Download PDF Number of Downloads
Published in 2006 and available in the NTRC or Downloaded 173 times since November 25, 2011
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