Revenue Memorandum Circular No. 75-2023 The Bureau informed the taxpayers to replace their old “Ask for Receipt” Notice with the new NIRI until June 30, 2023. While the deadline was already set, several inquiries are being received from business taxpayers asking if there is an extension on the replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipt/Invoice (NIRI).
In this regard, the Circular is issued to extend the deadline of securing the new “Notice to Issue Receipt/Invoice” (NIRI) on or before September 30, 2023. To secure the NIRI, the taxpayer shall fill out S1905-Registration Update Sheet to indicate/update the designated official email address which will be used by the Bureau as an additional manner in serving BIR orders, notices, letters, communications and other processes to the taxpayers.
Business taxpayers who failed to renew on or before September 30, 2023, shall be imposed a penalty of a fine of no more than P1,000 pursuant to Section 275 of the Tax Code, as amended. The taxpaying public may report business establishments that do not have NIRI posted thru eComplaint OTHERS or Chatbot “Revie” at www.bir.gov.ph.