BIR replaces “Ask for Receipt” notices for all businesses in newly implemented policies
Bureau of Internal Revenue announces new Memorandum Order to replace “Ask for Receipt” notices with “Notice to Issue Receipt/Invoice” and explain its implementation.
The Bureau of Internal Revenue (BIR) releases updated policies and guidelines to replace the classic “Ask for Receipt” notices which were issued by the RDO/LT. These notices were once applied to all registered business taxpayers but are now being replaced with a new notice named “Notice to Issue Receipt/Invoice (NIRI)”. This change is paired with several other changes implemented by BIR Revenue Memorandum Order (RMO) 43-2022, which was released on September 29, 2022.
The RMO follows the policies given by Revenue Regulations (RR) No. 10-2019, which gave a new BIR notice to be displayed in an area. Additionally, the RMO’s new NIRI notice also mandates online sellers to issue the same receipt/invoice for each service rendered/sale of goods. Online sellers and people engaging in online business transactions need to issue receipts/sales invoices following Revenue Memorandum Circular (RMC) No. 60-2020.
Policies for NIRI notices
The RMO introduces several new policies for implementing the NIRI notice:
1.) The NIRI needs to be used by the following entities:
- New Business Registrants (NBR) head office and branches by the Revenue District Office (RDO) where the taxpayer is registered.
- Online sellers and merchants, vloggers, social media influencers, online content creators earning income from the platform and/or advertising.
2.) The RMO states that the previously used “Ask for Receipt” notices that were issued by the RDO/LT Division to registered business taxpayers based on RR No. 7-2005 will STILL BE VALID until June 30, 2023, but it must be replaced through staggered issuance of NIRI to the existing business registrants based on the ending digit of the Tax Identification Number (TIN), see the table below for reference:
TIN Ending | Month |
1 and 2 | Beginning October 3, 2022 |
3 and 4 | Beginning November 02, 2022 |
5 and 6 | Beginning December 01, 2022 |
7 and 8 | Beginning January 02, 2023 |
9 and 0 | Beginning February 01, 2023 |
3.) The order explains that every registered business taxpayer requesting to replace their old “Ask for Receipt” Notices needs to update their registration information before the release of NIRI. These require a designated official company email address that the bureau will use to serve their orders, notices, letters, communications, and other processes to taxpayers.
The RMO’s final announcement highlights that all active revenue issuances and portions thereof not following the Order are entirely amended or repealed.
As of October 3, all policies and guidelines provided by the RMO are effective immediately.