E INVOICING FOR REGULAR TAXPAYERS

"OPEN LPN TO PRESIDENT DU30"

E-INVOICING FOR REGULAR TAXPAYERS

EMELINO T MAESTRO

Unit 419 Corporate 101 Mother Ignacia Quezon City

TIN 129 596 230

LEGAL PETITION NOTICE

For the Urgent Action of President Rodrigo R Duterte

Thru The BIR Chief and Revenue District Officer concerned

For the sales of goods and services, the Cebu Pacific Air is using the web (internet) to prepare and issue the law-required sales invoices and official receipts. Of course, for E-INVOICING, the Bureau of Internal Revenue (BIR) granted it permit to use an e-invoicing system which is a web-based system that saves a lot of time, space, manpower and money.

Although the system of e-invoicing is open to every taxpayer and Filipino, one of the requirements being mandated by the BIR pursuant to its administrative issuance (Revenue Memorandum Order No. 29-2002) totally discouraged the Micro, Small and Medium enterprises, business people and concerned individuals to harness the benefits of having, maintaining and using it. For this purpose, I copy-paste its prohibitive and anti-poor provision ‘TAXPAYER APPLYING FOR E-INVOICING SYSTEM SHALL APPLY FOR A COMPLETE CAS (computerised accounting system) PROVIDED THE SYSTEM IS CAPABLE OF GENERATING HARD COPY OF THE INVOICE ANYTIME.’

It would be a care-free business environment if I, for one, will no longer bring with me the bulky and heavy booklets of sales invoices and official receipts whenever I travel and conduct seminars and lectures in different Philippines’ archipelagos. The cost of producing an in-house CAS, the buying of off-the-shelf CAS and the customisable CAS being offered by foreign companies is prohibitive and not a priority in making a profit. I believe that the Micro, Small and Medium business people will agree with me that to maintain a fully operational CAS system is not a business-wise priority because the accounting needs of mine and these business people can be accommodated by the existing CPA manpower that this Philippine has. Furthermore, it runs into millions of pesos to have a relevant CAS. These millions of pesos can be channeled into a more profitable endeavour or invested in a more prolific business venture rather than using such pesos into a non performing asset that cannot be re-invested, cannot be sold and has no commercial value in the future date.

As a compromise, I request, in behalf of the Micro, Small and Medium enterprises, that they and I shall be allowed to maintain and issue a web-based sales invoices, official receipts and other supplementary invoices and receipts without being bothered and burdened to secure first and foremost a costly CAS.

I also request that the procedures in granting permits to use loose-leaf books of accounts or computerised books of accounts (excel format) shall be clarified and made easy.

I hope that my small requests will be granted as soon as possible because it would save me a lot of money, time, space and manpower which at the end, will reduce my costs and expenses in doing business. Thus, an increase in the payment of internal revenue taxes will be a welcome result thereof.

A written reply is earnestly sought pursuant to Republic Act No. 9485.

Thank you.

August 10, 2016