Businesses have 90 days after MECQ lifting to submit temporary receipts issued --- BIR

The Bureau of Internal Revenue (BIR) has announced that business operators in Metro Manila and the four adjoining provinces have 90 days after the lifting of the modified enhanced community quarantine (MECQ) to submit all the temporary receipts and invoices issued.


Revenue Commissioner Caesar Dulay explained in Revenue Memorandum Circular 96-2020 that businesses were allowed to use delivery, acknowledgement  and other sale receipts to customers due to unavailability of the originals.

The BIR chief said many businesses in these urban centers have experienced difficulties in getting the authority to print (ATP) receipts and invoices from their respective revenue district offices (RDO) due MECQ.

The BIR eased the invoicing requirements on condition that that store owners are amenable to post audit.

Health authorities placed the National Capital Region together with Bulacan, Rizal, Laguna and Cavite under MECQ from Aug. 4 to 18 to curb the spread of Corona Virus-29.

Separate studies and surveys conducted by the Department of Health and the University of the Philippines showed that the two-week stricter travel restrictions had substantially reduced virus infection.