In the Philippines, the issuance of an Official Receipt (OR) is not just a matter of good customer service—it is a mandatory legal requirement under the National Internal Revenue Code (Tax Code). For travelers, whether for business or leisure, an OR serves as the primary proof of payment and is indispensable for tax deductions, corporate reimbursements, and legal protection.
Here is everything you need to know about demanding an OR for airline ticket purchases in the Philippine context.
1. The Legal Basis: Section 237 of the Tax Code
Under Section 237 of the National Internal Revenue Code, as amended by the TRAIN Law, all persons subject to an internal revenue tax are required to issue a duly registered OR or Sales Invoice for each sale and transfer of goods or services valued at PHP 100.00 or more.
- Airlines are included: Commercial airlines operating in the Philippines are considered service providers and are strictly mandated to issue receipts.
- The Difference between an Itinerary and an OR: Many passengers mistake the "Electronic Ticket Itinerary" for an OR. Legally, the itinerary is merely a confirmation of travel details. A valid OR must contain the airline’s Tax Identification Number (TIN), Authority to Print (ATP) or system-generated permit number, and a breakdown of Value-Added Tax (VAT).
2. Common Scenarios and Challenges
Depending on how you purchased your ticket, the process for obtaining an OR varies:
| Purchase Method | How to Get the OR |
|---|---|
| Directly via Airline Website | Most airlines provide a "Request Receipt" link on their manage booking page. They may send an e-receipt (which is legally valid if BIR-registered). |
| Airline Ticket Office/Counter | You are entitled to a physical, printed OR immediately upon payment. |
| Online Travel Agencies (OTAs) | If you book via third-party sites (e.g., Agoda, Traveloka), the OTA is often responsible for issuing the receipt for their service fee, but the airline provides the receipt for the airfare. |
| Traditional Travel Agents | The agent should provide you with an OR for the full amount paid or a combination of their service OR and the airline’s OR. |
3. Step-by-Step Guide to Demanding an OR
If the airline or agency fails to provide an OR, follow these steps:
- Assert the Legal Requirement: Respectfully inform the staff that under BIR Revenue Regulation No. 18-2012, they are required to issue an OR.
- Check the "Manage Booking" Portal: For online bookings, look for a "Request Tax Invoice" or "Request Official Receipt" button. Note that some airlines only allow this within a specific timeframe (e.g., 30 days after purchase).
- Visit the Airport Counter: If the online system fails, the physical ticketing office at the airport can usually generate a "Manual Receipt" or a certified true copy of the electronic receipt.
- Send a Formal Letter/Email: If verbal requests are ignored, send a formal demand letter citing Section 237 of the Tax Code. This creates a paper trail for legal or regulatory complaints.
4. Penalties for Non-Issuance
Airlines that refuse to issue an OR face significant penalties from the Bureau of Internal Revenue (BIR):
- Fines: These can range from PHP 1,000 to PHP 50,000 depending on the frequency of the offense.
- Imprisonment: Repeated or willful failure to issue receipts can lead to criminal charges and imprisonment of two to four years.
5. What if They Still Refuse?
If an airline or travel agency refuses to issue a valid OR despite a demand, you may file a formal complaint with the following:
- Bureau of Internal Revenue (BIR): Use the "eComplaint" facility on the BIR website or visit the Revenue District Office (RDO) having jurisdiction over the airline's place of business.
- Department of Trade and Industry (DTI): For consumer rights violations.
- Civil Aeronautics Board (CAB): Since airlines fall under their regulatory supervision, they can mediate disputes regarding ticketing practices.
Pro Tip: Always keep a screenshot of your payment confirmation and your booking reference. These are vital evidence if you need to escalate the matter to the BIR.
Would you like me to draft a formal demand letter that you can send to an airline to request your missing Official Receipt?