July 1, 2022
REVENUE REGULATIONS NO. 6-2022 issued on June 30, removes the five-year validity period on receipts/invoices.
The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” as previously required under RR No. 10-2015, as amended by RR No. 16-2018, and the phrase “Valid Until” required on RMC No. 107-2019 shall be OMITTED at the bottom portion of the system-generated receipts/invoices.
ATP principal and supplementary receipts/invoices inclusive of its serial numbers and its 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/invoices previously required on RMO No. 12-2013 shall also be OMITTED (or DISREGARDED for unused receipts/invoices).
The validity date and the phrase as mentioned under Section 3 (3) of these Regulations printed on the unused manual principal and supplementary receipts/invoices shall be disregarded and the same may still be issued until fully exhausted. 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.
All system-generated receipts/invoices that were issued with the aforementioned phrases previously required under RR No. 10-2015, as amended by RR No. 16-2018 and RMO No. 9-2021, and RMC No. 107-2019 based on the previously approved system/software with corresponding PTU/AC shall be disregarded; however, the said system/software generating such receipts/invoices must be reconfigured to omit the said phrases.
All system-generated receipts/invoices that were issued with the aforementioned phrases previously required under RR No. 10-2015, as amended by RR No. 16-2018, and RMC No. 107-2019, based on the previously approved CRMs and POS machines with corresponding PTU shall be disregarded; however, the said system/software generating such receipts/invoices must be reconfigured to omit the said phrases.
https://www.bir.gov.ph/images/bir_files/internal_communications_1/Digest%20RR%202022/RR%206-2022.pdf
