Here’s a thorough, plain-English legal article on what Philippine tenants can do when a landlord refuses (or “forgets”) to issue rent receipts—plus the legal bases, remedies, and practical steps you can take right away.

Tenant Rights When a Landlord Fails to Issue Rent Receipts (Philippines)

Why receipts matter

A rent receipt (or “official receipt,” OR) is more than a slip of paper. It is:

Proof of payment that protects you from false claims of non-payment or “arrears.”
Evidence of tenancy terms in practice (amount, due date, mode and place of payment).
A tax document the lessor must issue under revenue laws.
A prerequisite for many processes (e.g., company housing allowances, asserting defenses in ejectment, claiming deposit refunds).

Legal foundations

National Internal Revenue Code (NIRC) – Issuance of Receipts
- Persons engaged in trade or business (which includes leasing property) must issue duly registered receipts for each sale or service transaction. Rent is treated as consideration for a service, so lessors must issue an official receipt (OR) for every rent payment.
- Registration & content. ORs must be BIR-registered, bearing the lessor’s registered name, address, TIN, serial numbers, date, amount, and whether the taxpayer is VAT or Non-VAT.
- Penalties for failure/refusal to issue OR. The NIRC imposes fines and possible imprisonment for willful failure to issue receipts, and the BIR may suspend business operations for repeated violations.
Civil Code – Proof and effects of payment
- A receipt is prima facie evidence of payment and its terms. If a receipt is not issued, payment can still be proven by other competent evidence (e.g., bank transfer records, checks cleared, witnesses, text/email confirmations, acknowledgment messages).
- A creditor/lessor’s unjustified refusal to issue a receipt after payment gives the debtor/lessee a basis to demand one and to document the refusal; it can also support equitable defenses if the lessor later denies payment.
Rent Control Act of 2009 (RA 9653) and its extensions (policy backdrop)
- While best known for capping rent increases and regulating deposits/advance rent on covered units, the Rent Control framework reinforces transparency and documentation in lessor-lessee dealings. In practice, authorities expect lessors to issue receipts for rent, deposits, and other lawful charges. (Even when a specific unit is outside current price-cap coverage, tax and civil rules on receipts still apply.)
Barangay Justice (Katarungang Pambarangay)
- Landlord-tenant disputes between residents of the same city/municipality typically must first go through barangay conciliation before filing most court cases. A refusal to issue receipts can be brought to the Punong Barangay for mediation/conciliation.

Bottom line in law: You are entitled to a receipt for every rent payment. A landlord’s refusal can trigger tax penalties and strengthens your position to seek administrative, barangay, or judicial remedies.

What counts as a “receipt”?

Best: A BIR-registered Official Receipt issued by the lessor (or the property manager/agent acting for the lessor).
Acceptable evidence when an OR is not given: bank transaction proof (online transfer confirmation, deposit slip), cleared check image, signed acknowledgment note/email/text from the lessor, or a property manager’s collection report that identifies your unit, date, and amount. These do not replace the landlord’s legal duty to issue an OR, but they prove you paid.

Your core rights as a tenant

To demand an official receipt for each payment (rent, deposits, utilities/association dues if channeled through the lessor).
To pay by traceable means (bank transfer, check, e-wallet) and not be penalized merely for asking for an OR.
To withhold non-rent “extra charges” that are unlawful or undocumented (e.g., arbitrary “processing fees”)—but do not withhold rent itself unless advised by counsel; use lawful remedies instead.
To escalate: barangay conciliation, administrative complaint (BIR for receipt violations), and judicial remedies if needed.
To a proper accounting and return of the security deposit (less lawful deductions), with receipts for any deductions.

Practical, step-by-step game plan

Step 1: Pay in a traceable way

Prefer bank transfer, issued check, or e-wallet that generates an official transaction record.
Add a payment note (e.g., “October 2025 Rent – Unit 5B, 123 St.”).

Step 2: Ask for the receipt—politely, in writing

Right after paying (or within a day), send a short written request (email, SMS, messaging app) that states:
- date paid, amount, period covered, mode of payment, and unit.
- request for a BIR-registered Official Receipt.
Give a reasonable deadline (e.g., 3–5 business days).

Step 3: Follow up with a formal demand

If there’s no response, send a dated demand letter (email + hard copy if possible) reiterating the legal basis and your deadline. Keep proof of delivery (screenshot of “seen,” courier receipt, or email headers).

Step 4: Escalate through Barangay (conciliation)

File a complaint for refusal to issue receipts and any related issues (e.g., misapplication of payments). Bring your proofs of payment and prior demands.
Barangay conciliation often convinces lessors to start issuing ORs and to settle on a standard process going forward.

Step 5: Parallel BIR complaint (administrative)

You may file a tip/complaint with the BIR (Revenue District Office where the property/lessor is registered). Attach copies of:
- your payment proofs,
- your written requests/demands,
- any text/email refusals or admissions, and
- the lessor’s property ads or business permit (if you have them).
The BIR can penalize failure to issue ORs and require proper registration and books of accounts.

Step 6: Court action (when necessary)

For money issues (e.g., deposit not returned, overcharges), you may file in the first-level courts (formerly MTC) after barangay proceedings, if required. Your payment proofs + your demands become key exhibits.
For ejectment cases your landlord might file, your documented payments—even without ORs—are valid defenses against alleged arrears.

What not to do

Do not stop paying rent just because no receipt is issued. Non-payment risks eviction. Pay, document, and press for the OR.
Do not pay in cash without witnesses or documentation. If cash is unavoidable, video the counting (if safe/consensual), get the payee to sign a simple acknowledgment, and take a date-stamped photo of the handover at the property.

Security deposits and receipts

Lawful limits (commonly: up to two months’ deposit and one month advance under rent-control practice) should be documented with receipts identifying the nature of the payment (e.g., “Security Deposit,” “Advance Rent”).
On move-out, the lessor should provide an itemized statement with receipts for lawful deductions (e.g., unpaid utilities, repairs beyond normal wear and tear). Absent documentation, you can demand return of the remaining deposit.

Penalties & exposure for the landlord (why your request has teeth)

Tax penalties: Refusal or failure to issue ORs can result in fines and criminal liability under the NIRC, and—even more compelling for many lessors—BIR audits, assessments, and temporary closure of business operations for repeated, willful violations.
Civil consequences: Courts may credit the tenant’s proofs and disfavor a lessor who withholds receipts, especially where the pattern appears to conceal income or to set up false arrears.
Administrative/permit issues: LGUs and building administrations often require proper business permits and BIR registration for leasing activities; complaints can trigger compliance checks.

Frequently asked questions

Q: My landlord says “we’re private individuals, we don’t issue ORs.”

Leasing is a business activity for tax purposes. Even individuals leasing property must register and issue receipts for rent.

Q: Can a signed acknowledgment or text message stand in for an OR?

It’s good evidence of payment, but it does not satisfy the landlord’s legal duty to issue a BIR-registered official receipt.

Q: The caretaker collects the rent but won’t give a receipt.

The principal (lessor) remains responsible. Demand an OR from the landlord/registered business name. Keep the caretaker’s written acknowledgments; they help prove agency and payment.

Q: Can I deduct the missing OR from next month’s rent?

No automatic right to set off like that. Use demands, barangay conciliation, and BIR complaint. If you make any deductions, do so only with a written, signed agreement or competent legal advice tailored to your facts.

Q: Can the landlord evict me because I complained?

Retaliatory behavior can be challenged. Keep all communications polite and factual. If harassment occurs, document and raise it in barangay or court as needed.

Templates you can use

1) Short written request (message/email)

Subject: Request for Official Receipt – [Unit/Address], [Month/Period] Hi [Landlord/Agent Name], I paid ₱[amount] on [date] for [month/period] (proof attached: [bank ref no./screenshot]). Kindly issue the BIR-registered Official Receipt in the name of [your name] for [unit/address]. Please let me know when I can collect it or if you can email a scanned copy and provide the original soonest. Thank you, [Your Name] | [Contact]

2) Formal demand letter

Re: Demand to Issue BIR-Registered Official Receipts for Rent Payments I have paid the following rents for [unit/address]:

[Date] – ₱[amount] – [period covered] – [mode, ref no.] Despite payment, I have not received the required BIR-registered Official Receipts. The NIRC requires issuance of duly registered receipts for each transaction. I respectfully demand issuance of the official receipts within five (5) business days from receipt hereof. Otherwise, I will be constrained to seek assistance from the Barangay and to file a complaint with the BIR, without further notice. Very truly yours, [Name, address, contact] Attachments: proofs of payment, prior messages

3) Barangay complaint (synopsis on the form)

Nature of Complaint: Refusal to issue rent receipts and related tenancy issues Parties: [Your Name/Address] (Complainant) vs. [Landlord/Business Name/Address] (Respondent) Facts: On [dates], Complainant paid rent totaling ₱[amount]. Despite repeated requests dated [dates], Respondent refused/failed to issue official receipts. Reliefs Sought: (1) Immediate issuance of receipts for past payments; (2) Systematic issuance of receipts for future payments; (3) Any other appropriate relief.

Evidence checklist (keep these in a safe folder)

Copies of your lease and any house rules.
Bank/e-wallet confirmations, cleared checks, or deposit slips for every payment.
Screenshots/emails requesting and following up on receipts, with timestamps.
Any acknowledgments by the landlord/agent (texts, notes, viber/WhatsApp messages).
Photos of notices/demands you sent and proof of receipt (courier tracking, “seen” indicators).
If cash payments happened: witness details and any contemporaneous proof (e.g., photo of the handover, a signed note).

Special notes on taxes and registration (for context)

Lessors should be BIR-registered, maintain books of accounts, and issue ORs. Whether VAT or Non-VAT depends on gross receipts thresholds; either way, an OR is required.
If the landlord suddenly starts issuing receipts with a new TIN or name, keep both old and new records; this can matter for deposit refunds and consistency of parties in case of disputes.

When to get a lawyer

If large sums are involved (e.g., multi-month deposit), eviction threats are made, or you suspect tax evasion coupled with harassment, consult counsel. A lawyer’s demand letter citing the NIRC penalties and attaching your proofs often prompts quick compliance.

Quick summary (TL;DR)

You have the right to an official receipt for every rent payment.
Keep paying (by traceable means), demand the OR in writing, document everything.
If ignored, go to the Barangay and BIR; both avenues are effective and relatively low-cost.
Your proofs of payment are valid even without a receipt and can defend you against claims of non-payment.

This article provides general legal information for the Philippines and isn’t a substitute for tailored legal advice. If you share a few specifics (city, rent amount, payment method, and what’s already happened), I can draft a customized demand letter and a barangay complaint note you can file immediately.