The Bureau of Internal Revenue (BIR) has instructed sellers of goods and services across the country to display in their establishments and platforms the Notice of Issuance of Receipts or Invoice (NIRI) starting July 1.
The new requirement imposed under Revenue Memorandum Order No. 43-2022, replaced the "Ask for Receipt" Notice which expired last June 30.
BIR Commissioner Romeo D. Lumagui, Jr. said the display of NIRI also covers websites, or social media accounts.
He said NIRI has already been distributed to registered business taxpayers by the Revenue District Offices (RDOs) and Large Taxpayer Service since October 2022.
The BI chief emphasized that the display of the NIRI serves as a reminder for sellers to automatically issue a receipt or invoice for each sale of goods or service, without waiting for the buyer to request for it.
This requirement is in accordance with Revenue Regulations (RR) No. 10-2019, which stipulates that the BIR Notice to the Public should be visibly displayed within the seller's place of business, including all branches and mobile stores.
In order to receive the new NIRI, registered business taxpayers must update their registration information and provide a designated official company email address.
The BIR will utilize this email address to communicate with taxpayers, including the delivery of orders, notices, letters, and other relevant documents.
Lumagui highlighted that all sellers, whether operating online or offline, are obligated to comply with the requirement of issuing receipts or invoices for every sale of goods or service, as mandated by existing laws.
Failure to comply with this requirement may result in penalties or other legal consequences as provided under the Tax Code.