This article explains the legal basis, what a BIR-registered receipt is, why it matters, how to document a violation, where and how to file a complaint, what the Bureau of Internal Revenue (BIR) can do afterward, and practical tips for consumers, employees, competitors, and accountants who wish to report violations—without giving legal advice.

1) Why this matters

Issuing BIR-registered receipts/invoices is not optional. Receipts are the backbone of tax compliance and consumer protection: they substantiate sales, output VAT, and income, and allow buyers to claim input VAT and deductible expenses. Non-issuance can conceal sales, understate taxes, and distort competition.

2) Legal foundations (National Internal Revenue Code, as amended)

Mandatory issuance (Sec. 237): Persons engaged in trade or business must issue registered sales invoices (for goods) or official receipts (for services/lease) for each sale at or above the statutory threshold (historically ₱100). Even below that amount, a receipt must be issued upon demand.
Printing/format control (Sec. 238): Only printers or systems authorized by the BIR may produce receipts/invoices; each book/series is controlled and pre-approved.
Record-keeping (Secs. 232–235): Sellers must maintain books and preserve copies/duplicates of invoices/receipts for the prescribed retention period.
Penalties (Sec. 264 and related rules): Failure to issue receipts/invoices, issuing unregistered/false ones, or using unapproved printing/computerized systems can trigger administrative penalties, surcharges and interest, criminal fines and imprisonment, and—where applicable—temporary business closure under BIR’s enforcement programs. The exact fines and imprisonment ranges depend on the latest amendments; treat them as criminal offenses with significant consequences.

Key takeaway: Non-issuance or issuance of unregistered receipts is a tax offense with both administrative and criminal dimensions.

3) What counts as a BIR-registered receipt/invoice?

Whether paper or electronic, a compliant document typically shows:

Seller details: Registered name, business/trade name, TIN, and registered address.
Buyer details: For VAT-registered buyers or if required—buyer’s name, address, TIN.
System/printing authorization: Historically an Authority to Print (ATP) for manual receipts; for POS/CRM/CAS or e-invoicing, a Permit to Use (PTU)/acknowledgment and system identifiers (e.g., machine serial, series range).
Document controls: Pre-printed consecutive serial number and series/branch code.
Transaction details: Date/time, quantity and description, unit price, VAT treatment (VATable, zero-rated, VAT-exempt, or non-VAT), gross and net amounts, VAT amount (if any), and discount lines (e.g., senior/PWD).
Other required legends: e.g., “VAT Registered TIN: …,” “NON-VAT,” “This document is not valid for claiming input tax” (where applicable), return policies, and similar annotations per latest BIR rules.
Electronic receipts/invoices: Must come from a registered system (e.g., POS/CRM/CAS or the BIR Electronic Invoicing System (EIS) where mandated) and provide the same statutory content. Digital copies must be storable and printable.

Red flags of an unregistered receipt: missing TIN; no serial number; no seller’s legal name; no address; absence of ATP/PTU/system identifiers; generic “memo” or “delivery note” used as a sales document; handwritten slips without mandated content; screenshots/spreadsheets that are not from a registered system.

4) Typical violative acts

Not issuing any receipt/invoice at the point of sale for required transactions
Issuing informal slips or delivery notes in lieu of BIR-registered receipts
Using expired series, unapproved printers, or unregistered POS/CRM/CAS
Using multiple “z-out”/dual systems to suppress sales (e.g., “training mode”)
Issuing receipts with wrong TIN, wrong tax types, or false VAT treatment
Refusing to identify the registered business name or TIN when asked

5) Who can report

Customers/consumers
Employees/insiders who witness systematic non-issuance
Competitors affected by unfair tax evasion practices
Accountants/auditors/bookkeepers who encounter noncompliance

Reports can be made even if you are not the buyer in the transaction, provided you have credible information.

6) Documentation checklist (what to capture before you report)

Date, time, and location of the transaction
Business identity clues: trade name on signboard, branch address, landmarks, social pages, delivery app page
Nature of purchase: items/services, amount paid, payment method
Proof of non-issuance or use of unregistered receipt:
- Photo of the informal slip or packing list given instead of a registered receipt
- Photo of the cashier screen or POS (if visible)
- Screenshots of online checkout pages or e-receipts lacking required fields
- Conversation records showing refusal to issue a BIR receipt upon request
Your details: name and contact (optional but helpful if investigators need clarifications)
Any prior pattern: repeated non-issuance on different dates or branches

Tip: Do not obstruct staff or take intrusive photos. Stay safe and respectful of private areas.

7) Where and how to file a complaint

A. File with the BIR Revenue District Office (RDO) that has jurisdiction over the business location

Identify the RDO covering the city/municipality where the establishment operates.
Submit your complaint in writing (see template below) with copies of evidence.
You may file in person (receiving section), by post/courier, or—if available—through the RDO’s designated email.

B. File with the BIR National Office channels

BIR maintains central hotlines and electronic reporting channels (e.g., “eComplaint” or contact centers). Availability and addresses change over time; if you cannot reach the RDO, escalate to the National Office Enforcement/Taxpayer Assistance units and request routing to the proper RDO.

C. Related regulators (supplementary, not primary)

DTI (for consumers) / LGU Business Permits & Licensing Office can note complaints for trade practice or permit reviews, but receipt-issuance is a BIR matter.
If the issue ties to price/discount fraud (e.g., senior/PWD VAT/discount irregularities), you may coordinate with the DTI/DA/DOH as applicable, but still report to BIR for the tax offense.

Anonymous reporting: You may report without disclosing your identity. However, providing contact details helps if investigators need clarifications. Evidence strength becomes even more important with anonymous tips.

8) What happens after you report

Pre-assessment & case build-up: The RDO validates jurisdiction, reviews your proof, and may conduct discreet surveillance or “tax mapping.”
Mission Order (MO): Enforcement teams visit the establishment under an MO to check registration, receipts, POS/CRM/CAS, and VAT treatment.
Findings & sanctions: Depending on gravity:
- Administrative penalties (fines, compromise penalties, registration updates)
- Closure/suspension (e.g., under “Oplan Kandado”) for certain violations or refusal to register/issue receipts
- Criminal referral for prosecution for willful violations (e.g., under Sec. 264)
Follow-through: The BIR may request your testimony or additional documents. Where your complaint reveals systemic suppression (e.g., dual POS), cases may escalate to regional/national enforcement units.

9) Special notes on electronic receipts and e-Invoicing

POS/CRM/CAS/PTU: If a business uses electronic systems, those systems must be registered/authorized and produce compliant electronic receipts/invoices with serial control and the required legends.
EIS (Electronic Invoicing/Receipting System): Certain taxpayers (e.g., large taxpayers, exporters, and others covered by phased rollouts) must transmit sales data electronically to the BIR. If you receive emails/SMS “receipts” that lack the required content or traceability to a registered system, treat them as potentially noncompliant.
Delivery platforms & webstores: Marketplace orders must still come with compliant receipts from either the platform (if seller of record) or the merchant, consistent with who actually makes the sale.

10) Practical scenarios (how to frame your report)

Cash sale, no receipt issued: “Paid ₱___ for ___ at [branch] on [date/time]; cashier did not issue any BIR-registered receipt even after request.”
Handwritten slip given: Attach a photo; point out the absence of TIN, serial number, seller name/address, or ATP/PTU identifiers.
Online sale with informal e-mail acknowledgment only: Include screenshots of the checkout, the email, and terms showing no compliant receipt was provided.
Wrong VAT treatment: Example: VAT charged by a non-VAT seller; or a VAT-registered seller labels the receipt ‘Not valid for input VAT’ without basis; or refuses to issue a VAT invoice upon request.

11) Suggested complaint template

Subject: Complaint for Non-Issuance/Use of Unregistered Receipts – [Business Name/Location] To: BIR Revenue District Office No. [__], [City/Province]

I, [Name, optional], hereby report that [Business Name/Trade Name], located at [Full Address/Branch], appears to fail to issue BIR-registered receipts / issue unregistered receipts, in violation of the National Internal Revenue Code and BIR regulations.

Facts:

On [Date/Time], I purchased [Goods/Services] amounting to ₱[Amount].

The cashier/merchant [did not issue any receipt / issued a non-BIR slip] despite request.

Attached are [photos/screenshots/communications]. The document provided lacks [TIN/serial number/ATP/PTU/system identifiers/required legends].

I believe this is [repeated; include other dates if applicable].

Request: Please investigate and take appropriate action, including enforcement and penalties as warranted. I am available at [contact, optional] for any clarification.

Attachments: [List of files]

Signature/Date

12) Evidence tips and common pitfalls

Ask once, politely: “May I have your BIR-registered receipt/invoice, please?” Note the response.
Check the details: A receipt with TIN and serial but wrong tax legends or no PTU/ATP can still be noncompliant.
Keep originals/copies: If paper, keep the original or a clear photo; if electronic, save the PDF/email with headers/metadata.
Avoid entrapment or confrontation: Do not provoke; report what you observed.
Patterns matter: Multiple dated instances at the same outlet are powerful.

13) Possible outcomes and remedies

For the public: Your report helps ensure fair taxation and consumer protection.
For compliant competitors: Enforcement reduces unfair underpricing by tax-evading rivals.
For buyers seeking tax credit/deduction: If you weren’t issued a proper receipt, you generally cannot claim input VAT or expense deductions relying on that document; request a compliant reissuance from the seller, and keep your communications.

14) Frequently asked questions

Q: The purchase was below the threshold. Is a receipt required? A: The law sets a minimum amount for automatic issuance, but upon the buyer’s demand the seller must issue a receipt regardless of amount.

Q: Are delivery notes or job orders enough? A: No. They can support logistics, but they do not substitute for a BIR-registered sales invoice/official receipt.

Q: Can I stay anonymous? A: Yes, but providing contact details helps the BIR validate facts. Anonymous tips should be supported by strong, clear evidence.

Q: Can the BIR close a business for this? A: Yes, under certain violations and procedures (e.g., refusal to issue receipts, unregistered status, willful obstruction), the BIR may impose temporary closure in addition to fines and criminal referral.

Q: I’m an employee and fear retaliation. A: Do not take company property or violate confidentiality. Provide facts within the law. Consider seeking independent legal counsel if risks are high.

15) Compliance pointers for businesses (to prevent complaints)

Ensure registration (Certificate of Registration), visible Ask for Receipt signage, and correct tax type.
Use only BIR-registered receipts/books or PTU-approved POS/CRM/CAS; maintain back-ups.
Train staff: Always issue receipts; reflect VAT status correctly; reprint/reissue when requested.
Monitor for system tampering; do periodic z-read and reconciliation.
Keep books and copies for the required retention period; respond promptly to BIR inquiries.

16) Final reminders

Laws and BIR regulations evolve (e.g., penalty amounts, e-invoicing coverage, electronic channels for complaints). While the duty to issue BIR-registered receipts is long-standing, procedural details and penalty scales may change.
If your report could lead to litigation or high exposure (e.g., whistleblowing by an insider, or large-scale fraud), consider independent legal advice to protect your interests and to coordinate properly with authorities.

This article is for general information in the Philippine context and is not a substitute for legal advice for a specific case.