Revenue Regulations · RR Local / special laws circularized
RR No. 8-2023 Bureau of Internal Revenue • Independent research copy • Open source document ↗
Document type RR
Number 8
Year 2023
Text quality ok REVENUE REGULATIONS NO. 8-2023 issued on July 26, 2023 clarifies the information
that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs)
and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications,
in relation to Revenue Regulations (RR) No.10-2015.
The signature of the SC/PWD, as contemplated in RR No. 10-2015, shall not be required
for qualified purchases made by SCs/PWDs online or through mobile applications.
Nonetheless, the SC/PWD Identification Card number should still be provided by the SC/PWD
when purchasing through online or mobile platforms; and the rules on entitlement to the
benefits of the SC/PWD and to the tax deduction, pursuant to RR No. 7-2010, as amended; RR
No. 5-2017, as amended; JMC No. 01 s.2022; and to future issuances pertaining to SC/PWD
purchases through online or mobile applications, shall be strictly followed.
Revenue Regulations (RR) No. 8-2023, issued on July 26, 2023, clarifies the information that shall appear in official receipts and sales invoices for purchases made by Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (e-commerce) or mobile applications, in relation to RR No. 10-2015. It provides that the SC/PWD's signature is not required for qualified online or mobile purchases, but the SC/PWD Identification Card number must still be provided, and existing rules on entitlement to SC/PWD benefits and to the related tax deduction (RR No. 7-2010, as amended; RR No. 5-2017, as amended; JMC No. 01 s.2022; and future issuances) must be strictly followed.
Purpose To clarify the information that shall appear in official receipts/sales invoices for purchases of Senior Citizens and Persons With Disabilities through online (e-commerce) or mobile applications, in relation to RR No. 10-2015, and to confirm that the SC/PWD signature requirement does not apply to such purchases.
In brief RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
Keywords Senior Citizens (SCs) Persons With Disabilities (PWDs) official receipts / sales invoices e-commerce / online purchases mobile applications SC/PWD Identification Card number signature requirement exemption tax deduction RR No. 10-2015 JMC No. 01 s.2022
Key points RR No. 8-2023, issued on July 26, 2023, clarifies the information that shall appear in official receipts/sales invoices on purchases of Senior Citizens and Persons With Disabilities made through online (e-commerce) or mobile applications, in relation to RR No. 10-2015. The signature of the SC/PWD, as contemplated in RR No. 10-2015, is not required for qualified purchases made online or through mobile applications. The SC/PWD Identification Card number must still be provided by the SC/PWD when purchasing through online or mobile platforms. Rules on entitlement to SC/PWD benefits and to the tax deduction, pursuant to RR No. 7-2010 (as amended), RR No. 5-2017 (as amended), JMC No. 01 s.2022, and future issuances on SC/PWD online or mobile purchases, shall be strictly followed. Forms referenced Official receipts and sales invoices are the invoicing documents whose required contents are clarified by this issuance for SC/PWD online or mobile purchases; no numbered BIR tax forms are cited in the text. Tax types Income tax: the issuance references the tax deduction allowed in connection with SC/PWD purchases, governed under RR No. 7-2010 (as amended) and RR No. 5-2017 (as amended). VAT is implicated indirectly, as RR No. 10-2015 (the relation to which the invoicing requirements are clarified) governs invoicing for SC/PWD qualified purchases; however, the issuance text does not explicitly mention VAT. Affected taxpayers Senior Citizens who make qualified purchases through online or mobile platforms. Persons With Disabilities who make qualified purchases through online or mobile platforms. Sellers and e-commerce/mobile merchants issuing official receipts or sales invoices for SC/PWD online or mobile purchases are implied to be affected, since the issuance governs the information appearing on those invoices.