This proposed measure gives to broaden the tax base by granting rebates to any buyer, transferee or lessee of goods, properties or services equivalent to one hundred percent (100%) of the total Value-Added tax imposed for every transaction covered by existing VAT laws. This way, buyers or consumers will be encouraged to demand a receipt or invoice for every purchase of goods for VAT covered transactions, which for many years, had become the primary source of unremitted revenues to the government.