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:

  1. ATP Official Receipts, Sales Invoices (SIs), and other Commercial Invoices (CIS);
  2. Registration of Computerized Accounting System (CAS)/Component of CAS; and
  3. 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;

    • 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).