The BIR’s Revenue Regulations (RR) 17 prescribes rules on the accreditation, registration and use of taximeter issuing receipts (TIR) systems and/or models and other similar types of machines generating official receipts (ORs).
All persons subject to pay internal revenue taxes are required to issue ORs or sales invoices for each sale or transfer of merchandise or for services rendered valued at P25 or more, the total of which will be the basis for the computation of their tax liabilities.
Common carriers, specifically taxis, were mandated by the Land Transportation Franchising and Regulatory Board (LTFRB) to use taximeters with receipt-issuing facility, for issuance of sales or ORs to passengers.
RR 17 covers all grantees of ccertificates of public convenience to operate taxi air-cconditioned service by the LTFRB, based in or operating within Metro Manila. It requires taxis to be equipped with a TIR to generate for issuance to customers/passengers, instead of the manually issued or other forms of ORs.
"The accreditation, registration, and use of TIR systems and/or models and other similar types of machines generating ORs, will be in accordance with the provisions of existing revenue regulations," the BIR said in a statement.
The OR must indicate, among others, the following: business name/name of taxi; registered taxpayer’s name with BIR; taxpayer’s identification number (12 digits including branch code); operator’s address; telephone number; receipt/invoice number (minimum of six digits); accreditation number; permit number; plate number; color coded body number; date of transaction; start; end; distance; waiting time; amount of fare; and the words, "This serves as an official receipt."
Taxi operators/transportation contractors as well as suppliers/vendors of TIR system found violating the provisions of these regulations and other related issuances will be subject to the penalties imposed by the Tax Code.
All taxi operators/transportation contractors (existing and new ones) are enjoined to acquire TIR system and/or model from BIR-accredited suppliers/vendors. It must be installed in their taxi units in accordance with the requirements of the LTFRB.