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Manila Bulletin devider Philippines devider National devider BIR clarifies use of old receipts, invoices

BIR clarifies use of old receipts, invoices

Published Sep 7, 2022 10:25 am

The Bureau of Internal Revenue (BIR) said business establishment operators can no longer use official receipts (OR) and invoices (OI) which expired on July 15 this year.

The bureau warned that the issuance of expired receipts and invoices is subject to fine of P20,000 and P50,000 for first and second offense, respectively.

BIR Commissioner Lilia Catris Guillermo issued the clarification through Revenue Memorandum Circular 123-2022 to correct misconception about Revenue Regulations (RR) No. 6-2020 removing the five-year validity of OR and OI and making them perpetual until exhausted.

She said the expiry dates of OR and OI depend on the date of the acquisition of Authority to Print (ATP).

For instance, if the date of the ATP was on July 13, 2017 with "Valid Until" July 12, 2022 as reflected in the OR and OI the taxpayer can no longer use them.

However, Guillermo said the same documents can still be issued until exhausted if the date on the ATP is on July 13, 2010 with "Valid Until" July 17, 2022.

She added the "effectivity date shall be July 17, 2022 which is 15 days from the date of publication which was July 1, 2022."

Guillermo also said that all applications of cash register machine, point of sale and other sales receipting software shall no longer require the phrase "this invoice/receipt shall be valid for five years from the date of permit to use."

She said gave electronic sales gadgets users until the end of the year to reconfigure them in compliance with the RR 6-2022.

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