eComplaint NO OR


Is an online complaint facility for Non-Issuance of Official Receipt


Refers to a complaint facility  that is intended to accept complaints / reports on individuals or business establishments not issuing official receipts (ORs) or sales invoice (SI) via the BIR Web Site ( – under the eComplaint system.

NO OR complaints refer not only to complaints on non-issuance of Official Receipt (OR), or Sales Invoices (SI), but also to issuance of  transaction documents/receipts not duly registered with the BIR, including but not limited to fake or spurious receipts/invoices/white or generic receipts.

Complaints sent thru this facility will be reviewed, sorted, and classified. They are then, submitted to the email facility and referred to the concerned investigating office or the Regional Investigation Division for their appropriate action.

Complaint Form