The answer depends on what business tax type the seller is registered.
If the seller is VAT-Registered, he/she must issue a VAT Official Receipt
Reference: Section 2, Number 2, Subnumber 2.2 of RR 18-2012
2.2 VAT OFFICIAL RECEIPT - for purposes of Value Added Tax (VAT) pursuant to Section 108 of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties which shall be the basis of the output tax liability of the seller and the input tax claim of the buyer. It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers.
If the seller is not a VAT-Registered (Percentage Tax), he/she must issue a Non-VAT Official Receipt
Reference: Section 2, Number 2, Subnumber 2.4 of RR 18-2012
2.4 NON-VAT OFFICIAL RECEIPTS - for purposes of Percentage Tax pursuant to TITLE V of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties which shall be the basis of the Percentage Tax liability of the seller. It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers.
Source: RR 18-2012
Related topics:
Issuance of Sales Invoices, Official Receipts or Commercial Invoices
What to issue if your business is selling goods or properties? Sales Invoice or Official Receipt
