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PD 1255 Section 1

PD 1255 Section 1

Section 1

SECTION 1. The National Internal Revenue Code, as amended, is hereby further amended by adding a new section to be known as Section 216-A to read as follows: "SECTION 216-A. Printing of Receipts or Sales or Commercial Invoices.—All persons who print receipts or sales or commercial invoices shall, for every Job order, secure from the Bureau of Internal Revenue an authority to print said receipts or invoices before printing the same. "No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, taxpayer account number and business address of the person or entity to use the same. "Within twenty (20) days from the end of every calendar quarter, the printer shall submit to the Bureau of Internal Revenue a report containing the following information: "1. Names, addresses, taxpayer account numbers of the persons or entities for whom the receipts or sales or commercial invoices were printed during the preceding quarter; and "2. Quantity of receipts or invoices printed and the serial numbers of the receipts or invoices in each booklet."

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 1255 Section 1 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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