Landlord Not Issuing Rent Receipts in the Philippines: Legal Requirements and How to Complain

This guide explains your rights, what Philippine law requires from lessors (landlords), what counts as a valid rent receipt, the risks if you don’t get one, and the practical steps to resolve or escalate the issue. It’s general information—not a substitute for advice from a lawyer or your Revenue District Office (RDO).

The short answer

Landlords in the Philippines are legally required to issue receipts for rent. Two legal pillars cover this:
1. Tax law (NIRC / BIR rules): Anyone engaged in the business of leasing real property must register with the BIR and issue BIR-registered Official Receipts (ORs) for every rent payment.
2. Rent control rules (where applicable): For rent-controlled residential units, the lessor must issue receipts for rent, deposits, and other charges.
A text message or a handwritten “acknowledgment” is not enough to satisfy tax rules unless it is a BIR-registered receipt (or an approved e-receipt). You may use those as proof in disputes, but the landlord can still be penalized for failing to issue a proper OR.
Failure to issue receipts is a punishable offense under the Tax Code (with fines/possible imprisonment) and can lead to enforcement actions (e.g., temporary closure) in serious cases.

Why receipts matter (for you)

Proof of payment & balance. Without a receipt, it’s harder to prove you paid on time or in full, contest penalties, claim your deposit, or oppose illegal rent hikes.
Business tenants: You often cannot deduct rent as an expense or support input VAT/CWT without a proper OR and required tax documents.
Clean exit: Receipts help ensure an orderly handover, especially when deposits and utilities are settled.

What the law expects from landlords

1) BIR / Tax law obligations (apply to all lessors)

Register as a taxpayer with the BIR for leasing activities (even if VAT-exempt or below VAT threshold).
Secure BIR-registered receipts: either printed through an Authority to Print (ATP) or issued via an approved POS/CAS/e-invoicing system.
Issue an Official Receipt (OR) for every rent payment—including advance rent and security deposits (when collected) and when applied/forfeited at the end.
Content of a valid OR typically includes:
- Landlord’s name/business name, address, and TIN
- Date and OR number (serial)
- Tenant’s name and address (best practice, often required for business tenants)
- Description (“Rental for Unit ___, Period: ___”)
- Amount paid; taxes if applicable (e.g., VAT shown separately, or “NON-VAT” notation)
- If using percentage tax (when applicable), proper indications per BIR format
Electronic receipts are allowed only if the system is BIR-approved. A simple emailed note or spreadsheet is not compliant unless it’s generated by a registered/approved system.

Important: VAT-exemption or small-business status never removes the duty to issue BIR-registered receipts.

2) Rent control obligations (if your unit is covered)

Current rent-control coverage levels/periods change from time to time, but where rent control applies, lessors must issue receipts for rent and deposits and comply with limits on increases and notice rules.
Even outside rent control, BIR rules still require receipts.

What’s not a valid substitute for a BIR OR

A handwritten note without BIR registration (unless it’s a BIR-printed booklet).
A Viber/WhatsApp/SMS “paid, thanks!”
A bank transfer screenshot (good evidence of payment, not a tax-compliant receipt).
A “temporary receipt” that lacks BIR serials/registration.

These can still help prove payment in a dispute, but they do not satisfy the landlord’s legal duty to issue a BIR-registered receipt.

Special notes for business tenants

Creditable Withholding Tax (CWT/2307): Many business payors must withhold tax on rent and issue Form 2307 to the lessor. This doesn’t replace the lessor’s duty to issue an OR; both documents should exist.
Expense deductibility / input VAT: Your finance/tax team may disallow the rent without a compliant OR. Press for a proper OR promptly each month.

Risks to landlords who don’t issue receipts

Tax Code penalties for failure to issue receipts and related violations (e.g., unregistered activity, unregistered receipts, false receipts).
Enforcement actions (e.g., temporary closure) in serious cases of non-compliance.
Civil exposure: Tenants can sue to enforce obligations or for damages, and documentary gaps weaken the landlord’s position in any dispute.

What you can do—step by step

Step 1 — Keep paying, but make it traceable

Use bank transfer, online payments, or checks.
Add a clear payment reference: “Rent for [Unit], [Month/Year].”
Save proofs (screenshots, deposit slips, check images).

Step 2 — Ask politely in writing for a proper receipt

Send a short message or email immediately after payment:

Subject: Request for BIR-Registered Official Receipt Body: Dear [Landlord], I’ve paid the rent for [Unit/Address] for [Month/Period] on [Date], amounting to [₱____]. Kindly issue a BIR-registered Official Receipt showing the period covered. If you use e-receipts, please send the BIR-approved OR by email. Thank you.

Keep copies. This shows good faith and creates a paper trail.

Step 3 — Follow up with a formal demand (if ignored)

Give a firm but courteous deadline (e.g., 5–10 days). Attach/quote your earlier messages and proofs of payment. Mention that BIR rules require issuance of ORs and that you will elevate the matter if unresolved.

Step 4 — Escalate

Choose one or more of these routes:

BIR (primary for receipt violations)
- Go to the Revenue District Office (RDO) where the property is located or where the lessor is registered.
- Bring: lease contract, IDs, proofs of payment, your written requests, any “receipts” you received, and the lessor’s details (name, address, TIN if known).
- File a written complaint for failure to issue receipts / unregistered activities / other tax violations. Anonymous tips are generally accepted, but identified complaints with documents tend to move faster.
Local Government Unit (LGU) – Business Permits & Licensing Office
- Many cities/municipalities require lessors to hold permits. You may verify if the lessor is properly permitted and file a complaint if not.
Barangay conciliation (Katarungang Pambarangay)
- For many landlord-tenant disputes within the same city/municipality (especially individuals, not corporations), barangay conciliation is often a required first step before court.
- You can ask the barangay to require the landlord to acknowledge payments properly and to issue receipts.
Housing / rent control venues (if covered)
- Where rent control applies, you can report non-issuance of receipts as a violation of rent-control duties and seek administrative action.
Court / small claims
- If you suffered quantifiable loss (e.g., deposit withheld “for lack of receipts”), you may file a small claims action (no lawyer required up to the small-claims limit) or a civil case for specific performance and/or damages. Barangay conciliation is often a prerequisite.

Tip: If you are a business tenant, your accounting team can also withhold and remit the required CWT, issue Form 2307, and formally insist on a compliant OR—this puts pressure on non-compliant lessors.

Evidence checklist (build this as you go)

Lease contract and any amendments/house rules
All payment proofs (bank slips, screenshots, cleared checks)
Your written requests/demands for receipts (emails, letters, messages)
Any receipts given (even if non-BIR)
Landlord’s details: full name/business name, address, contact numbers, TIN if known
Photos of any posted permits/ATP/OR booklet (if available)
Notes of calls/meetings (date/time, who you spoke with, key statements)

FAQs

1) My landlord gives only a handwritten “acknowledgment.” Is that okay? It’s not BIR-compliant unless it’s from a BIR-registered OR booklet (with serials/TIN/ATP). Keep it as evidence, but still request a proper OR.

2) Can I stop paying rent until I get a receipt? Generally no. Keep paying on time using traceable methods. Non-payment can justify eviction or penalties. Use the legal routes above to compel compliance.

3) Are e-receipts valid? Yes if issued by a BIR-approved system and containing the required details. A plain email or Excel printout is not enough unless it’s generated by an approved system.

4) I paid a security deposit, but there’s no receipt. Ask for an OR for the deposit when paid. At move-out, ensure the landlord issues a final OR when the deposit is applied/forfeited, or returns the deposit with proper documentation.

5) I’m a freelancer renting a home office. Do I need the landlord’s OR? Yes—keep BIR ORs to substantiate your rent expense for income tax (and VAT/CWT implications if applicable).

6) What if the landlord refuses to register with the BIR? Unregistered leasing is itself a violation. Report to the RDO and consider LGU permits checks. Keep paying traceably and document your requests.

7) Our unit may or may not be under rent control. Does that matter? For receipts, the BIR duty applies regardless. If your unit is rent-controlled, additional tenant protections (including receipt duties) may also apply.

Practical scripts you can reuse

A. Polite monthly request (short):

Hi [Landlord], I’ve paid ₱[amount] for [Unit], [Month/Period] on [Date]. Kindly issue the BIR-registered Official Receipt for this payment. Thanks!

B. Formal demand (attach proof of payment):

Dear [Landlord], Despite my earlier requests on [dates], I have not received a BIR-registered Official Receipt for rent for [periods]. Philippine tax rules require lessors to issue BIR-registered receipts for rent, and rent-control rules (where applicable) likewise require receipts for rent and deposits. Please issue the ORs within [5/10] days of this letter. Otherwise, I will file a report with the BIR RDO and consider other remedies. Sincerely, [Name], [Unit/Address], [Contact]

Bottom line

You are entitled to a proper, BIR-registered receipt for every rent payment in the Philippines.
If you’re not getting one, document everything, ask in writing, and escalate—first to the landlord, then to BIR (primary), and, if needed, the LGU, barangay, housing/rent-control bodies (if applicable), or court.
Keep paying on time using traceable methods so your compliance is spotless while you press for theirs.