COVID-19 Pandemic has brought negative consequences particularly in the economic status of people and in the business industry. Consequently, e-commerce and online shopping have become prevalent as alternative solutions to the conventional shopping and paying bills on physical stores in which official receipts are one of the requirements for consumers and businesses in claiming paid items and availing a return-and-exchange policy from a seller.

Thus, we are moving online through an e-commerce solution that will provide different opportunities and solutions for online business one of which is allowing companies to keep and send original and digital copies of transaction details to suppliers, other companies, and even retail buyers without issuing printed transaction accounts on thermal paper. In addition, electronic OR provides real-time posting and less paperwork and vindicates the proof of payment which mandated by the BIR

As the government, global business communities, and recent researches recommend the use of e-payments and digital transactions for an efficient and faster flow of money, the Philippine Payment and Clearing System (PhilPaCS) developed an Electronic Official Receipt System that provides and produces online payment facility to any private, public, and government institutions. Electronic OR is FREE of use for the merchants on a per-per-use basis charged to payors. The system is developed to meet BIR and COA legal issuances in which payers should have an official receipt, whether electronic or manual, once the payor made payments.