REVENUE MEMORANDUM CIRCULAR NO. 2-2014 issued on January 14, 2014 clarifies the issuance of Official Receipt being required by Government Auditors as evidence of receipt of payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue the same in the sale/lease of goods or properties and/or sale of services.

        Sales Invoice shall serve in lieu of Official Receipt in the sale of goods or properties for evidentiary purposes in terms of audit.

         The provisions under Revenue Regulations No.18-2012 and Revenue Memorandum Order No. 12-2013, in the issuance of Principal and/or Supplementary Receipts/Invoices in the ordinary course of business and the consequent examination of evidence of receipt of payment shall be strictly observed.