1
REVENUE REGULATIONS NO. 17-2006 issued on October 20, 2006 prescribes the rules
on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or
models and other similar types of machines generating official receipts. Said rules shall be in
accordance with the provisions of Revenue Regulations No. 11-2004 and Revenue
Memorandum Order No. 10-2005.
All grantees of “Certificates of Public Convenience to Operate Taxi Air-Conditioned
Service” issued by the Land Transportation Franchishing and Regulatory Board (LTFRB)
based in or operating within Metro Manila shall be equipped with a TIR System, which shall
be used to generate receipts for issuance to customers/passengers in lieu of manually issued
or other forms of official receipts.
The following information must be shown in the official receipts to be generated by
the TIR, with items a to d printed consecutively in the Official Receipt Header:
a. Business Name/Name of Taxi;
b. Registered Taxpayer’s Name with BIR;
c. Taxpayer’s Identification Number (12 digits including Branch Code);
d. Address of Operator;
e. Telephone Number;
f. Receipt/Invoice Number (minimum of 6 digits);
g. Accreditation Number;
h. Permit Number;
i. Plate Number;
j. Color Coded Body Number;
k. Date of Transaction;
l. Start;
m. End;
n. Distance;
o. Waiting Time;
p. Amount of Fare (In Philippine Peso);
q. “THIS SERVES AS AN OFFICIAL RECEIPT”.
Taxi operators/transportation contractors as well as suppliers/vendors of TIR system
and/or model found violating the aforesaid provisions and other related issuances shall be
subject to the penalties imposed under the Tax Code and applicable laws.
All taxi operators/transportation contractors (existing and new ones) are enjoined to
acquire TIR system and/or model from BIR accredited suppliers/vendors and to install the
same in their taxi units in accordance with the requirements of LTFRB Memorandum
Circular Nos. 2003-010, 2003-020 and 2005-039.