Revenue Regulation No 6- 2022 issued on June 30, 2022, implements the removal of 5 year Validity Period on Receipts/Invoices.
This Regulation shall cover taxpayers who will apply the following:
- ATP Official Receipts, Sales Invoices (SIs), and other Commercial Invoices (CIS);
- Registration of Computerized Accounting System (CAS)/Component of CAS; and
- PTU CRMs and POS machines.
This shall take effect fifteen (15) days after publication in the Official Gazette or in a newspaper of general circulation, whichever comes earlier.
Policies and Guidelines:
1. All PTUs to be issued shall be valid unless revoked by the BIR on the following grounds:
a. Tampering of sales data/integrity of the data and/or software specification/features to alter/avoid the recording of a sale transaction;
b. Any major repair, upgrades, integration, and modification/alteration without prior notification and approval by the BIR office concerned, including the items enumerated in Section V, Item no. 8 of RMO No. 9-2021, to wit;
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- Change in the functionalities of the system, particularly on enhancements that will have a direct effect on the financial aspect of the system including modified computations and other financial-related issues that were considered;
- Addition or Removal of modules or submodules within the system that will have a direct impact on the financial aspect of the system;
- Change in the system/software Version or Release Number that will have enhancements on the financial aspect of the system; and
- All other enhancements that will be deemed as a major system enhancement based on the recommendations of the technical evaluators of the BIR.;
c. Any violation(s) on the policies and procedures for Registration under RMO No. 10-2005 and RMO No. 9-2021, and other related revenue issuances;
2. Phrases “THIS INVOICE/RECEIPTS SHALL BE VALID FOR FIVE YEARS FROM THE DATE OF THE PERMIT TO USE” & “VALID UNTIL” shall be OMITTED.
3. ATP principal & supplementary receipts/invoices shall also have no expiration. The phrases “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.” and “VALID UNTIL (MM/DD/YYYY)” shall also be OMITTED (OR DISREGARDED for unused receipts/invoices).