BIR extends validity of receipts, invoices

Due to the clamor of some taxpayers, the Bureau of Internal Revenue (BIR) extended the validity of receipts and invoices, doing away with the five-year validity period.

Based on Revenue Regulations No. 6-2022, the BIR said some taxpayers clamored that they incurred “additional costs in printing new sets of manual receipts or invoices once the five-year validity already lapsed despite the remaining inventory of the said receipts and invoices.”

In response, the BIR removed the five-year validity of the permit to use (PTU) and/or system-generate receipts or invoices unless revoked by the bureau on grounds which shall include but are not limited to:

• Tampering of sales data or integrity of the data and/or software specifications or features to alter or avoid the recording of a sale transaction.
• Any major repair, upgrade, integration and modification or alteration without prior notification and approval by the BIR office concerned including the items enumerated in SectionV, item no. 8 of RMO No. 9-2021.
• Any violations of the policies and procedures for registration under RMO No. 10-2005 and RMO No. 9-2021 and other related revenue issuances.

The bureau said the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” as previously required and the phrase “Valid Until” shall be omitted at the bottom portion of the system-generated receipts or invoices.

Meanwhile, the authority to print (ATP) principal and supplementary receipts or invoices inclusive of their serial numbers and their usage shall also have no expiration, thus the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” and the phrase “Valid Until (mm/dd/yyyy)” on the manual receipts or invoices shall be omitted.

“The validity date and the phrase as mentioned under Section 3 (3) of these regulations printed on the unused manual principal and supplementary receipts or invoices shall be disregarded and the same may be still issued until fully exhausted,” the BIR said.

“Further, the subsequent printing of manual receipts/invoices upon the effectivity of these regulations must not reflect the phrase under Section 3 (3) of these regulations and shall no longer adopt the five-year validity,” it added. — DVM, GMA News