Friday, April 1, 2011

Can an Online Domestic Air Ticket Serve as a VAT Receipt?

“No”,   the BIR does not allow it.  The online system of the Domestic Air Carrier should be able to generate an official receipt which shall reflect the information required under Section 113 and Section 237 of the NIRC. 

That is if the Airline Company has a BIR-approved computerized accounting system or components that include the capability which can allow the issuance of a Computer-Generated VAT Official Receipt. In which, the online client will be able to print it out.

Currently the applications of PAL and Cebu Pacific and other airlines for that matter have not yet been approved.

So until that day comes hopefully soon, people would need to request with the airlines concerned office upon boarding their scheduled flight.
Airline personnel’s who are requested by their clients for Official Receipts or Invoices should not refuse this demand. As it carries certain penalties and the BIR will not tolerate such infraction.

Application form to use Computerized Accounting System is BIR Form 1900. Click the link to get a copy or view of the said form. Included in this form are the documentary requirements for the said application.

The revised procedures in the processing of approval of this application is indicated in RMO 29-2002. Click the link and get a copy of the said Revenue Memorandum Order.

The BIR in its campaign theme “Buwis Para sa Bagong Pilipinas” is call for Filipinos to file and pay their correct taxes to support our government’s goal for a better Philippines.


  1. what are those BIR-approved CAS of airline companies?

  2. Airline companies currently have this approved CAS used in their systems but does not yet have the approval from BIR to generate ONLINE RECEIPTs or INVOICEs.

    Thus the online ticket we get cannot be considered as an Official Receipt.

    This is what major airlines as well as companies who have transactions online need in this age of the internet.

    I've updated this post to include links on the Revenue Memorandum Order which defines CAS.

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