Early this year, the Department of Finance (DoF) announced the establishment of various electronic channels, including the e-invoicing system of the Bureau of Internal Revenue (BIR).   The system is mandated under Section 237 of Republic Act 10963 (Tax Reform for Acceleration and Inclusion Act or TRAIN). According to the Act, large taxpayers and exporters are obligated to issue their invoices and receipts electronically and report their sales data to the BIR at the point of sale within five years from TRAIN taking effect, i.e., on or before 1 January 2023.   To promote the e-invoicing system adoption, the BIR...