On September 29, 2022, the BIR issued RMO No. 43-2022 prescribing the policies, guidelines, and procedures in the issuance and use of Notice to Issue Receipt/Invoice (NIRI) and defining the duties and responsibilities of all the offices involved in the issuance of NIRI that shall take effect immediately.



  • This covers all new business owners (NBR) head offices and branches by the Revenue District Office (RDO) where the taxpayer is registered;

  • Online sellers and merchants, vloggers, social media influencers, and online content creators earning income from the platform and/on advertising.

  • “Ask for Receipt” shall still be valid until June 30, 2023, and shall be replaced based on the ending digit of the Taxpayer Identification Number (TIN), to wit:

    TIN Ending 


1 and 2

Beginning October 3, 2022

3 and 4

Beginning November 2, 2022

5 and 6

Beginning December 1, 2022

7 and 8

Beginning January 2, 2022

9 and 0

Beginning February 1, 2022


  • All registered taxpayers requesting the replacement of their old “Ask for Receipt” Notice as required to update their registration information before the release of NIRI. A designated official company email address will be required, which shall be used by the Bureau in serving its orders, notices, letters, communications, and other processes to taxpayers.

  • The Assistant Commissioner of the Client Support Service (AICR-CSS) shall approve the initial quantity of NIRI to be released by the Property Division based on the recommendation of the Taxpayer Service Programs and Monitoring Division (TSPMD).

  • The Property Division shall release or ship the NIRI approved for release by the ACIR-CSS to the concerned Regional/District Offices.

  • The Chief Administrative and Human  Resource Management Division (AHRMD) of the Regional Offices may accomplish and submit to TSPMD the RIS on behalf of the Revenue District Officers of RDOs (whether co-located or not) or the RDOs may directly submit to TSPMD the RIS for their subsequent request of NIRI.

  • The TSPMD shall process the RIS for NIRI received from the Regional/District Offices.


Guidelines and Procedures:

The Chief-AHRMD/RDO shall:

  1. Prepare the sign the Requisition and Issue Slip (RIS) for NIRI;
  2. Send/Transmit the originally signed RIS to TSPMD thru Liaison Officer, email or thru courier, in case of distant offices;
  3. Pick up the NIRI from the Property Division or receive the NIRI shipped by the Property Division (for offices in Visayas and Mindanao);
  4. Sign the RIS and Transit Invoice (BIR Form No. 3007) and return them to the Property Division within five (5) days from receipt thereof; and 
  5. Distribute to respective RDOs the NIRI based on the initial allocation set by TSPMD or approved RIS for the subsequent requests.

The Client Support Section shall:

  1. Receive from AHRMD/Administrative Section the Stocks of NIRI;
  2. Issue the NIRI to registered business taxpayers;
  3. Request taxpayer to update its registration information, including the designated company’s email address, before releasing the NIRI to the concerned taxpayer; and 
  4. Inform AHRMD/Administrative Section on subsequent requests for NIRI stock replenishment.

The TPSMD shall: 

  1. Prepare the initial allocation of NIRI;
  2. Receive and process the duly signed RIS from the Regional/District Offices;
  3. Prepare and transmit to Client Support Service (CSS) the memorandum for subsequent requests of NIRI, for approval/signature of the ACIR-CSS; and 
  4. Forward the signed memorandum to the Property Division for shipping of NIRI, if the Regional/District Office is located in Visayas and Mindanao; otherwise, the memorandum shall be issued to the Liaison Officer of the Regional/District Office who will pick up the NIRI from the Property Division.

The Client Support Service shall;

  1. Approve the initial allocation of NIRI;
  2. Receive the memorandum of subsequent requests of NIRI prepared by the TSPMD;
  3. Approve/Sign the memorandum; and
  4. Return the signed memorandum to the TSPMD for release to the office concerned.

The Property Division shall; 

  1. Receive from TSPMD the memorandum for subsequent requests of NIRI signed by ACIR- CSS together with the RIS;
  2. Process the RIS; and
  3. Release to the Liaison Officer the NIRI requested and approved by ACIR-CSS, or ship the NIRI, in case of distant offices (i.e., Visayas and Mindanao Provinces).