On August 31, 2022 BIR issued the RMC 123-2022 which clarifies the provisions of Revenue Regulation (RR) No. 6-2022 relative to the removal of the five (5) year validity period on receipts/invoices, which shall tale effect on July 16,202 (15 days from the date of its publication, which was July 1, 2022).

All taxpayers who are/will be using Principal and Supplementary Receipts/Invoices shall be covered by the said Regulations or taxpayers with/who will apply for any of the following:

  1. Authority to Print (ATP)
  2. Registration of Computerized Accounting System (CAS)/ Computerized Books of Accounts (CBA) and/or its Components;and
  3. Permit to Use (PTU) Cash Register Machines (CRM)/ Point-of-Sale (POS) Machines and Other Sales Receipting Software.

All receipts/invoices which have expired on or before 15 July 2022 are no longer valid for use. In this regard, the Validity Period of receipts/invoices shall be based on the date of issuance of the ATP, as provided below:

Date of ATP

       Unused Receipts/Invoices as of Expiry Date

Date of Issue

 “Valid Until” as reflected in ATP/Receipts/Invoices

Can they still be issued?

(Yes/No)

On or before July 16, 2017

On or before July 15, 2022

No
July 17, 2017 onwards July 16, 2022 onwards

Yes

 

Pursuant to the provisions of RMO No. 12-2013, all unused and expired receipts/invoices shall be surrendered together with an inventory listing to the RDO where the Head Office or Branch is registeredon or before the 10th day after the validity period of the expired receipts/invoices for the destruction of such receipts/invoices.

Taxpayers with receipts/invoices with existing ATP expiring on or after July 16, 2022, may still issue such receipts/invoices until fully exhausted. The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” and the “Validity Period” reflected at the footer of the printed receipts/invoices shall be disregarded. 

A taxpayer with ATP expiring on or before July 15, 2022 who failed to apply for subsequent ATP not later than the sixty (60) – day mandatory period prior to expiration shall not be liable to pay penalty for late application of ATP.

Taxpayers who used/will use unregistered receipts or invoices and those that expired prior to July 15. 2022 shall be subject to penalty amounting to P20,000.00 for the first offense and P50,000.00 for the second offense.

All applications for accreditation for CRM/POS and other Sales Receipting Software shall no longer require the phrases  “THIS INVOICE/THIS RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” and the “Valid Until (mm/dd/yyyy)” of PTU to be reflected on the footer of generated receipts/invoices during the evaluation. 

For the registration of CAS and/or its Components, the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ACKNOWLEDGEMENT CERTIFICATE” as previously required in RMO No. 9-2021 shall no longer be required to be reflected on the generated receipt/invoices.

The taxpayer-user with registered PTU CRM/POs Machines/CAS shall be required to reconfigure their CRM/POS Machine/CAS to remove  the phrases “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” / “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ACKNOWLEDGEMENT CERTIFICATE” and “Valid Until (mm/dd/yyyy)”. However, it should be noted that written notification shall no longer be required to be submitted to the concerned RDO although such modifications are considered minor enhancements due to the fact that such modifications were mandated upon the effectivity of RR No. 6-2022. 

The CRM/POS and/or CAS and other machines generating receipts/invoices shall have to b reconfigured until December 31, 2022, to comply with the provisions under RR No. 6-2022.