To : All VAT-registered Suppliers of Star Appliance Center, Inc.

(SACI)

Subject: Invoicing Requirements for VAT-registered Entities

Background : The Bureau of Internal Revenue (BIR) has been very strict in
implementing its rulings regarding invoicing particularly the
details/information set out in RMO 12-2013. RR 18-2012 provided
that, for the purposes of Value-Added Tax (VAT), the VAT sales
invoice shall be the basis of output tax liability of the seller and the
input tax claim of the buyer for the sale/purchase of goods and or/
properties. Without proper documentation as prescribed by law, the
input tax claim may be disallowed.

With this, the suppliers need to ensure that the required

information is properly and completely reflected in the issued
invoices to avoid the need to request for revisions and delay in
payments.

General Guidelines : Please ensure that the following guidelines are strictly followed in
issuing VAT invoice:

Particulars Should be Details

Registered Name
Registered Address
TIN of Purchaser
Business Style
Sales Amount Details
Validity of Documents Issued
Documents to be Issued
STAR APPLIANCE CENTER, INC.
SM MEGAMALL BLDG EDSA COR. DOÑA
JULIA VARGAS AVENUE WACK-WACK
GREENHILLS, CITY OF MANDALUYONG
NCR, SECOND DISTRICT PHILIPPINES 1550
000-086-204-000
SM APPLIANCE CENTER
Must specify the components of the sales in detail if
Vatable, VAT-exempt or Zero Rated Sales
Amount of tax must also be shown as a separate
item.
Should be Sales Invoices within the series stated in
the BIR authority to print permit. Note that the BIR
permit should be printed on the sales invoices.
For purchase of goods – SALES INVOICE
  For system-generated Sales Invoice, please make sure that the BIR permit to use
“Computerized Accounting Systems (BIR CAS) / Computerized Books of
Account and Accounting Record (BIR CBA/AR)” is printed on the document
issued.
 Authority to Print (ATP) receipt number at the lower left corner of the invoice
should be valid and not expired. In order for the Accounts Payable Department
to check the validity of issued Sales Invoices, kindly furnish us a copy of your
BIR Authority to Print (ATP) permit and Certificate of Registration (COR).
Note that your ATPs should be dated January 18, 2013 onwards as per BIR
Revenue Memorandum Circular No. 44-2013.
 There should be a statement “This document shall be valid for claim of Input
Tax” on the invoice as reference of claiming of Input VAT.
 We are now strictly adhering to recent Revenue Memorandum Circular No. 55-
2019 released by the Bureau of Internal Revenue regarding the clarification on
business style being a required information on the sales invoice. See attached
RMC below for your reference. In line with this, kindly use "SM Appliance
Center or Star Appliance Center, Inc."as the business style for the invoices to
be issued to Star Appliance Center, Inc.
 If we find the sales invoice details to be incomplete and/or inaccurate as to;
QUANTITY – Alteration in PO or in SI due to backload,
AMOUNT – Discrepancies in SI amount vs the PO amount due to cost mark
up/down
IMPORTANT DETAILS - Wrong Registered Name/Address/TIN/Business
Style stated in issued document.
We will ask the supplier to correct the invoice information either to:
(1) Cancel the previously issued invoice and Reissue a new one.
(2) Manual alterations must be duly countersigned by your Company's
Authorized Representative (every altered information must be countersigned
accordingly).
Either case, this will result to delay in payments of account.
 Any deviation/failure to comply from the above required information will entail
rejection of the documents and not to be included in payment processing.

For your immediate and strict compliance.

Attachment I
Certificate of Registration
Attachment II
Revenue Memorandum Circular No. 55-2019 released by the Bureau of Internal Revenue
Should you have any questions or comments on this, please let us know.

Star Appliance Center, Inc. – Accounting (Accounts Payable)

Email Address: APAcctg.saci.ho@smretail.com / Miriam O Gutierrez@smretail.com

Contact Number: Trunk line 831-8000/ Local 83383 and 83385

Accounting Manager: Miriam O. Gutierrez

Accounting Supervisor: Dearnalyn S. Galamiton

Accounting Assistants: Lizette Cubelo / Arlene Leyran