Can Acknowledgment Receipt be accepted as proof of payment of supplies/services from suppliers instead of OR?

Official Receipt (OR) — The OR shall be required for disbursements where the payee/recipient is a business establishment required by the Bureau of Internal Revenue (BIR) to issue OR for its collections. The OR may also be in the form of cash receipt tape generated by cash register with BIR seal.

Acknowledgment Receipt (AR) — The AR shall be acceptable for disbursements made from the cash advance of the disbursing official where the payee is not a business entity required by the Bureau of internal Revenue to issue ORs. It may be printed, typewritten or handwritten and must bear the signature of the payee.

(Source: COA Circular No. 2004-006)

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