Manila, Sept. 23 -- The Bureau of Internal Revenue (BIR) recently issued a circular detailing the implementing rules for electronic invoicing to make the process easier for taxpayers and support the ongoing digitalization of tax administration.

In a statement on Wednesday, the BIR said the Revenue Memorandum Circular issued on Sept. 22 covers small, medium, and large taxpayers engaged in e-commerce or internet transactions; taxpayers under the Large Taxpayers Service; large taxpayers under the Ease of Paying Taxes framework; and taxpayers using a computerized accounting system and computerized book of accounts with accounting records and other invoicing software.

Micro taxpayers are not covered by the mandatory electronic invoicing requ...