REVENUE REGULATIONS NO. 8-2023, released on July 26, 2023, offers clarifications regarding the information that must be included in official receipts/sales invoices for purchases made by Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No.10-2015.
According to the new regulations, SCs/PWDs making qualified purchases online or through mobile applications will no longer need to provide their signature, as required by RR No. 10-2015. However, they must still furnish their SC/PWD Identification Card number when using online or mobile platforms for purchases.
Furthermore, it is essential to adhere strictly to the rules on entitlement to the benefits of the SC/PWD and tax deductions outlined in RR No. 7-2010, as amended; RR No. 5-2017, as amended; JMC No. 01 s.2022; and any future issuances concerning SC/PWD purchases through online or mobile applications. Compliance with these guidelines ensures a smooth and appropriate application of benefits for SCs and PWDs.
