Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui, Jr. extended the deadline for the Notice to Issue Receipts/Invoices (NIRI) to Sept. 30.
The NIRI serves as a replacement for the previous "Ask for Receipt Notice," which was required to be prominently displayed at the taxpayer's business establishment.
Its purpose is to remind store owners to issue receipts/invoices for all sales of goods and services, even if customers do not request them.
To acquire the NIRI, taxpayers must complete the S1905 – Registration Update Sheet, which includes updating their designated official email address. The BIR will utilize this email address as an additional means of delivering official orders, notices, letters, communications, and other processes to taxpayers.
Business taxpayers are strongly advised to fulfill the renewal requirement and complete the necessary registration before the deadline. Failure to do so may result in a penalty not exceeding P1,000 in accordance with Section 275 of the Tax Code.
"We urge all business taxpayers to promptly fulfill their tax obligations and ensure compliance with the updated requirements. We also encourage the public to report any business establishments that fail to prominently display the NIRI in their premises," Lumagui emphasized.
Instances of non-compliance regarding the posting of the NIRI can be reported through the eComplaint (OTHERS) platform or via the BIR website's Chatbot "Revie" (www.bir.gov.ph).