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  • Revenue Regulations No. 6 ' 9.0 2 2: Muauc Ofthe Philippines Department or Finance

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    Revenue Regulations (RR) No. 6-2022 to implement the removal of five (5)-year validity period on receipts/invoices.

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    RR No. 6-2022

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    Revenue Regulations (RR) No. 6-2022 to implement the removal of five (5)-year validity period on receipts/invoices.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    74 views3 pages

    Revenue Regulations No. 6 ' 9.0 2 2: Muauc Ofthe Philippines Department or Finance

    Uploaded by

    rodrigo
    Revenue Regulations (RR) No. 6-2022 to implement the removal of five (5)-year validity period on receipts/invoices.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 3

    a._ -.-- - .

    «u memo“ RE
    VENUE
    muauc OFTHE PHILIPPINES a
    DEPARTMENT or FINANCE
    BUREAU OF INTERNAL REVENUE
    Quezon City
    ...’_l
    S'Z'KI'JS MGT. DIVISION

    MAYZJM
    REVENUE REGULATIONS NO. 6 ' 9.02 2

    SUBJECT : Removal of Five (3-year Validity Period on Receipts/Invoices

    TO : All Business Establishments. Internal Revenue Officials and Employees


    and Others Concerned

    SECTION 1. BACKGROUND

    In 2012, Revenue Regulations (RR) No. l8-20l2 regulated the printing of all invoices
    and receipts by setting a 5-year validity period on Authority to Print (ATP). Some taxpayers
    clamored that they incurred additional costs in printing new sets of manual receipts/invoices
    once the five-year validity already lapsed despite the remaining inventory of the said
    receipts!invoices.

    The said five-year validity was extended to the system-generated receipts/invoices


    issued from Cash Register Machines (CRMs), Point-of-Sale (POS) Machines and Other Sales
    Receipting System Sofiware pursuant to the provisions of RR No. lO-20l5, as amended.
    Similarly, there will be additional burden to the taxpayers if they will apply for the renewal/
    reissuance of their Permit to Use (PTU) whenever the five-year validity period will transpire.

    In line with Republic Act (RA) No. ”032, otherwise known as “Ease of Doing
    Business and Efficient Government Service Delivery Act of 20] 8". the Bureau is continuously
    revisiting its policies and business processes to improve, streamline and reduce financial
    burden on the part of its clients.

    SECTION 2. SCOPE
    Pursuant to the provisions of Section 244 of the National Internal Revenue Code
    (NIRC) of 1997, as amended. these Regulations shall cover taxpayers who will apply for the
    following:

    1. ATP Official Receipts (0R5). Sales Invoices (Sis) and Other Commercial
    Invoices (Cls) based on Revenue Memorandum Order (RMC) No. [2-2013;

    2. Registration of Computerized Accounting System (CAS)IComponent of CAS


    based on Revenue Memorandum Circular (RMC) No. 10-2020. RMC
    No. 5-202l and RMO No. 9-2021; and

    3. PTU CRMs and POS machines based on RR No. ll~2004 and RMO
    No. 10-2005.
    ,o JET-€2.11} or INTERNAL Revealing v,-a
    J griJ'EFtNAL coguum cmoas DIVISION'
    SECTION 3. POLICIES AND GUIDELINES

    I. The five-year validity period of the PTU and/or system—generated receipts/invoices


    based on the abovementioned revenue issuances is hereby removed. hence all P'I'Us to
    be issued shall be valid unless revoked by the Bureau of lntemal Revenue (ER) on
    grounds which shall include, but not limited to, the following:

    A. Tampering of sales data/integrity of the data and/or sofiware specification/Icemres


    to alter/avoid the recording of a sale transaction;

    B. Any major repair. upgrade. integration and modification/alteration without prior


    notification and approval by the BIR ofiice concerned, including the items
    enumerated in Section V, Item No. 8 of RMO No. 9-202]. to wit:

    i. Change in the functionalities of the system, particularly on enhancements that


    will have a direct effect on the financial aspect of the system that includes
    modified computations and other financial-related issues that were considered;
    ii. Addition or Removal of modules or submodules within the system that will have
    a direct impact on the financial aspect of the system;
    iii. Change in the system/software Version or Release Number that will have
    enhancements on the financial aspect of the system; and
    iv. All other enhancements that will be deemed as a major system enhancement
    based on the recommendation of the technical evaluators of the BlR.;

    C. Any violation(s) on the policies and procedures for registration under RMO
    No. 10-2005 and RMO No. 9-202l. and other related revenue issuances;

    2. The phrase "TI-[IS 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. lO7-20l9 shall be OMITTED at the bottom portion of the
    system-generated receipts/invoices;

    3. 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. l2—20l3 shall also be OMITTED (or
    DISREGARDED for unused receipts/invoices).

    SECTION 4. TRANSITORY PROVISIONS

    For Manual Recei ts/Invoices with ATP

    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 full) exhausted. Further. the subsequent
    printing of manual receipts/invoices upon the elTectivity of these Regulations must not reflect
    a

    HIIREAU or INTERNAL REVENUE “1‘


    v

    D q ..~-..-.- Vigil: DlVISlONl


    ll. _
    -"
    JUN 30 2022
    J'
    " -' i "I 15 u 1.2" _/
    the phrase (under Section 3 (3) of these Regulations) and shall no longer adopt the five-year
    validity.

    For Receipts/Invoices Cemented from % Component of CAS with P'I‘U or AC

    All system-generated receipts/invoices that were issued with the aforementioned


    phrases previously required under RR No. l0—2015 as amended by RR No. [6-2018 and RMO
    No. 9-2021. and RMC No. [07-2019 based on the previously approved system/soflware with
    corresponding PTU/AC shall be disregarded; however. the said system/software generating
    such receipts/invoices must be reconfigured to omit the said phrases.

    For Receipts/Invoices Generated from CRMs and POS machines with :11]

    All system-generated receipts/invoices that were issued with the aforementioned


    phrases previously required under RR No. l0-2015 as amended by RR No. 16-2018, and RMC
    No. l0’7-2019, 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.

    SECTION 5. REPEALING CLAUSE

    All regulations, rules, orders or portions thereof contrary to the provisions of these
    Regulations are hereby repealed, amended or modified accordingly.

    SECTION 6. EFFECTIVITY CLAUSE

    These Regulations shall take effect fifieen (15) days afler publication in the Official
    Gazette or in a newspaper of general circulation. whichever comes earlier.

    CARLOS G. DOMIN
    Secretary
    Department of Finance
    Jllil 27 2022
    Recommending Approval:

    «Gt-HM 'suesau or INTERNAL REVENUE


    CAESAR n. DULAY D “1
    Commissioner of internal Revenue
    '5 ~
    051972- R JUN 30
    .r ‘7.-.{' ---'l
    - -.-. . -u:~ MGT.DIVlSION

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