This Revenue Regulation allows small business taxpayers to use their existing invoices and receipts as non-VAT.
Revenue Regulations No. 19-2018 amends RR No. 13-2018, and allows existing (unused) invoices/receipts to be used as long as the phrase “Non-VAT registered as of (date of filing an application for update of registration). Not valid for claim of input tax.” is stamped on every copies of transaction documents.
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