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The five-year validity of receipts and invoices has been dropped by the Bureau of Internal Revenue in response to a clamor from taxpayers
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BIR has issued Revenue Regulations No. 06-2022 declaring permit to use and/or system-generated receipts/invoices valid unless revoked by BIR on several grounds
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RR 06-2022 takes effect 15 days after its publication in a newspaper of general circulation on July 1
The Bureau of Internal Revenue (BIR) has removed the five-year validity of receipts and invoices following a clamor from taxpayers who cited the additional cost of printing new receipts.
Revenue Regulations No. 06-2022 issued by BIR on July 1 removes the five-year validity period of the permit to use (PTU) and/or system-generated receipts/invoices, hence allowing their continued use unless revoked by BIR on certain grounds.
These grounds include, but are not limited to:
- Tampering with the sales data/integrity of the data and/or software specification/features to alter/avoid the recording of a sale transaction.
- Making any major repair, upgrade, integration and modification/alteration without prior notification and approval by the BIR office concerned
- Any violation(s) on the policies and procedures for registration under Revenue Memorandum Order No. l0-2005 and RMO No. 9-2021, as well as other related revenue issuances
Moreover, 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” should be omitted at the bottom portion of the system-generated receipts/invoices, RR 05-2022 said.
The Authority to Print (ATP) principal and supplementary receipts/invoices inclusive of its serial numbers and its usage will 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/invoices previously required on unused receipts/invoices should also be omitted or disregarded.
BIR in 2021 issued RR l8-2012, which regulated the printing of all invoices and receipts by setting a five-year validity period on the ATP official receipts, sales invoices, and other commercial invoices.
The five-year validity was also extended to system-generated receipts/invoices issued from cash register machines, point-of-sale machines and other sales receipting system software pursuant to the provisions of RR No. l0-2015, as amended.
BIR noted that some taxpayers “clamored that they had incurred additional costs in printing new sets of manual receipts/invoices once the five-year validity lapsed despite the remaining inventory of the said receipts/invoices.”
Similarly, it is an additional burden for taxpayers to apply for renewal/reissuance of their PTU whenever the five-year validity period lapses.
BIR noted that it is continuously revisiting its policies and business processes to improve, streamline and reduce the financial burden of its clients. It also said that the new policy is line with Republic Act No. 11032, otherwise known as the Ease of Doing Business and Efficient Government Service Delivery Act of 2018.
As a transitory provision, the validity date on the unused manual principal and supplementary receipts/invoices may be disregarded and the receipts may still be issued until they are fully exhausted.
Furthermore, the subsequent printing of manual receipts/invoices upon the effectivity of RR 06-2022 will no longer adopt the five-year validity and not include the previously required phrases.
All system-generated receipts/invoices that were issued with the previously required phrases should be disregarded. The system/software generating such receipts/invoices must also be reconfigured to omit the previously required phrases, the BIR said.
RR 06-2022 takes effect 15 days after its publication in a newspaper of general circulation on July 1. – Roumina Pablo
