Here are some basic instructions and example on filling up your Non-VAT Official Receipt.
Sample scenario:
You are an artist and you did some artworks for Jojo Enterprise amounting to
P 100,000 ( starving artist who? ).
Your client withheld 10% or 10,000 from you and gave you a BIR form 2307 as official basis.
Left hand side of your receipt:
TOTAL SALES: 100,000
LESS SC/PWD DISCOUNT: 0
TOTAL DUE: 100,000
LESS WITHHOLDING TAX: 10,000
PAYMENT DUE: 90,000 (This is the amount you should receive after the discount and withholding tax has been deducted)
Right hand side of your receipt:
RECEIVED from: Jojo Enterprise
with TIN: 303-202-101-000
and ADDRESS: no 88, Kawilihan Street, Brgy. Malamig, Quezon City.
engaged in the business style of: Entertainment
the sum of: One Hundred Thousand Pesos ( This amount is the same as TOTAL DUE from the left hand side. It will not include the tax withheld from you )
as partial/full payment for: commissioned artwork for store