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|Invoices by patpitchaya via freedigitalphotos.net|
7,2013. Can I still use them beyond the
deadline of August 30 since I have a relatively new business and had just used
a few booklets of the 20 booklets I had printed?
Bureau of Internal Revenue issued Revenue Memorandum Circular No. 52-2013 dated
August 13, 2013 “Clarifying the Validity
of Unused/Unissued Principal and Supplementary Receipts/Invoices Printed Prior
to January 18, 2013 and Other Matters”.
this Revenue Memorandum Circular, the Bureau of Internal Revenue allowed the
use of old official receipts/invoices UNTIL
OCTOBER 31, 2013 INSTEAD OF AUGUST 30, 2013 as earlier ordered, PROVIDED:
- Your Old Receipts have an Authority to Print (ATP) dated
January 1, 2011 to January 17, 2013,
- You have a new Authority to Print (ATP)
issued on or before August 30, 2013. Any application for a new ATP filed after
April 30, 2013 is however deemed to have been filed late and is subject to a
penalty of One Thousand Pesos (P1,000.00)pursuant to Section 264 of the
National Internal Revenue Code, as amended, and
- The term “VALID UNTIL OCTOBER 31, 2013 ONLY” shall be stamped prominently on
the face of the original and duplicate copies of the official receipts and/or
invoices. Otherwise, input tax and
deduction may not be claimed using these receipts and/or invoices.
YOUR PRINCIPAL AND SUPPLEMENTARY RECEIPTS INVOICES WITH AUTHORITY TO PRINT
(ATP) ARE DATED PRIOR TO JANUARY 1, 2011,
these will no longer be valid on August 31, 2013 onwards pursuant to Revenue
Regulations 18-2012 and Revenue Memorandum Circular No. 44-2013. If you issue such old receipts and invoices
after August 30, 2013, such act would constitute a violation of Section 264 of
the National Internal Revenue Code, as amended.
Issuing it would be deemed as if no receipt or invoice has been issued
by you. Consequently, any deductions
from your gross income using these receipts/invoices will not be allowed since
these are not valid proofs of substantiation.
If you are a VAT-registered person, no input tax may be claimed using
such expired receipts/invoices.
Circular has been issued following complaints that BIR-accredited printers were
not able to deliver official receipts/invoices on time. The delay has been blamed on the growing
printing requests which have ballooned during the past month.