• Home
  • Family
    • Pregnancy
    • Breastfeeding
    • Baby
    • Toddler
    • Preschooler
    • Big Kid
    • Teen World
    • Pets
    • Education & Learning
      • Toys
  • Finance
    • Success & Fulfillment
    • Money Mondays
    • Law and Taxation
    • Doing Business in the Philippines
  • Health
    • Beauty & Style
    • Healthy Food
    • Fabulous Fridays
  • Life
    • Love & Relationships
    • Mind & Spirit
    • Beautiful Home
    • My Hometown-Baguio City
    • Travels
  • Privacy Policy
    • Privacy Policy
    • Contact Me!
    • About Me
    • Advertise
    • Facebook
    • Google+
    • Instagram
    • Pinterest
    • Twitter

Mommy Unwired

FREE!HAPPY KIDS FOR LIFE eBOOK!

Give your child confidence & a strong sense of self-esteem!Here is your Special HAPPY KIDS FOR LIFE eBook!

Home » Law and Taxation » BIR responds to complaints on new Official Receipts Regulations

BIR responds to complaints on new Official Receipts Regulations

in Law and Taxation, Uncategorized on 06/11/13

Click To Download This Post As PDF
Share
Tweet
Pin

I just want to let you know that all opinions are my own and I may earn from qualifying purchases. Regardless, I only recommend products or services I use personally and believe will be good for my readers. Enjoy and feel free to share with your friends!

Update as of August 13, 2013: BIR issued Revenue Memorandum Circular No. 52-2013 extending the use use of unused/unissued principal and supplementary invoices printed prior to January 18, 2013 is extended to October 31, 2013, subject to following conditions which you can read here.


Update: BIR issued Revenue Memorandum Circular No. 44-2013 extending the validity of all unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of RR 18-2012, from June 30, 2013 to August 30, 2013.  

However the deadline for filing an
application for the printing of new receipts to replace all unused/unissued
principal supplementary receipts/invoices printed prior to Jan 18, 2013 shall
be maintained as of April 30, 2013, and therefore all applications received
after said date shall be considered late application and the penalties for late
filing shall be imposed.

After August 30, 2013, all principal and supplementary
receipts and invoices printed before January 18, 2013 shall no longer be
valid.  Issuance of these receipts shall
be deemed to be an issuance of an invalid receipt or deemed as if no receipts
were issued, and a violation of Section 264 of the National Internal Revenue
Code.
Business Owners, be aware.  The Bureau of Internal Revenue (BIR) will push through with the implementation of the new official receipts/ invoices on July 1, 2013.  

Here are samples of how the new official receipt/invoice will look like:

Annex C RMO 12-2013

The full
implementation of Revenue Regulations No. 18-2012 requiring the issuance and
use of new sets of receipts on July 1, 2013 shall proceed as scheduled.
Commissioner of Internal Revenue Kim S. Jacinto-Henares said, “The complaints
against the new regulations are without any basis since the tax agency had
issued Revenue Regulations (RR) No. 18-2012 last year and published the same in
the January 3, 2013 issue of the Manila Bulletin informing everyone that existing
receipts will expire on June 30, 2013. We believe that six months is enough
preparation for everyone to comply with such requirement.”
RR No. 18-2012,
published on January 3, 2013, provides among others that taxpayers must apply
for the printing of their new receipts at least sixty (60) days (or April 30)
before the expiry of their old receipts on June 30, 2013 and start issuing the
same on July 1, 2013.
Commissioner
Henares added that “the BIR issued Revenue Memorandum Order (RMO) No. 12-2013
on May 2, 2013 to provide for penalties since very few taxpayers were complying
with the said regulations.”
The BIR said that
taxpayers who apply for authority to print receipts beyond April 30, 2013 shall
pay a penalty of P1,000.00. However, those who apply for said authority beyond
June 30, 2013 and/or on or before June 30, 2013 but failed to use the new sets
of receipts starting July 1, 2013 shall pay the maximum penalty (of P50,000.00)
as provided for in Section 264 of the Tax Code.
The tax agency gave
the following rationale for the issuance of the regulations:
1) The BIR’s discovery
of businesses registered with the tax agency that are not really engaged in any
business except to sell invoices thereby defrauding the government of billions
in tax revenues. These businesses sell their invoices to entities who are
either engaged in smuggling and/or purchasing of goods without receipts. When
BIR looked for these companies, mostly Small and Medium Enterprises, they
cannot be found;
2) The BIR’s
finding that a lot of invoices that were printed in the ‘70s are still being
used and the need to clean these up by providing an expiry period; and

3) The issuances
are aimed at reforming the process of accrediting printers to address
complaints against some BIR personnel engaged in the printing business who make
it difficult for taxpayers to register and/or secure authority to print unless
they get to print the receipts of said taxpayers. The regulations disqualify
printers with relatives working in the BIR. 
Related Post: BIR Sets Deadline to SurrenderUnused Receipts

Related

Click To Download This Post As PDF
« On Choosing a Day Care Center
A note for the future: Wyeth Nutrition commits to support Philippine education of underprivileged youth »

Comments

  1. Dominique Goh says

    June 11, 2013 at 5:49 pm

    WHao..they are so strict with receipts now..

  2. Farida says

    June 12, 2013 at 12:30 am

    I was late in filing my tax this year. To my horror, I was asked to pay a P1,000.00 fine! 🙁 What I noticed were the employees… they were in their late 40s or early 50s. Kala mo they're all attending a party kasi they're wearing jewelries na ang bobongga!

  3. JanzCrystalz says

    June 12, 2013 at 1:09 am

    If we want these businesses and professionals to pay their due taxes, always ask for receipt.

  4. Allan says

    June 12, 2013 at 12:50 pm

    even the new rule about the receipt, there are still companies that does not issue official receipt and I know some who sold millions of their products but does not issue even a single receipt.

  5. hushieLLa says

    June 13, 2013 at 2:34 am

    I hope this new receipt will help the BIR in solving big-time tax evasions.

  6. Mommy Maye says

    June 13, 2013 at 6:37 am

    Napanuod ko sa TV ang dami nagccomplain about this new receipt. Marami pa daw sila stocks ng receipt and reprinting of course will incur them additional expenses.

  7. Prettymom says

    June 14, 2013 at 1:10 am

    i guess hindi man mabibili ang official receipt this time, anyway, i heard daminy business owner and nag rereklamo kasi mading na sayang na receipt na di pa nagagamit..

    Rosemarie/Gven-Rose

  8. katsjourney says

    June 17, 2013 at 1:40 am

    I went to BIR this week. Sadly, I need to reprint my OR and I need to pay the fine of not being informed! I just had my OR printed this year. 🙁 Goodbye, 48 bundles!

  9. Jeca says

    June 23, 2013 at 11:54 am

    Mam when po deadline ng submission of unused receipts in BIR? Kasi they extend the use of old receipts until Aug. 30.

    • venessapaula1@gmail.com says

      August 30, 2013 at 12:49 pm

      RR 18-2012 "A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall
      apply for a new ATP not later than Sixty (60) days prior to actual expiry date. All
      unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO
      where the taxpayer is registered on or before the 10th day after the validity period of the expired receipts/invoices for destruction. An Inventory listing of the same shall also be
      submitted."

  10. GeriLen Elinessete says

    June 26, 2013 at 5:58 am

    at the end of the day, i just wish na ung tax we are paying the government will be put to good use -not on the pockets of you-know-who!

  11. gee delgado says

    July 16, 2013 at 4:22 pm

    Hi Im just a newbie in business, do I need to issue receipts, even though our business is just small?

    When I attended a seminar they just advised that with this kind of business na magisa ka lang na gumagawa or wala pang employee, no need for BIR pa. I just forgot to ask, panu kung hihingi ng receipts yung customer? ok lng ba yun receipts na nabibili sa bookstore?

    thanks po sa makakasagot ng tanong ko. 🙂

    • venessapaula1@gmail.com says

      August 30, 2013 at 12:47 pm

      Hi, answered this a week ago via email

    • May says

      September 16, 2013 at 9:21 am

      Hi Gee, as long as you run a business whether small you are not exempted to issue receipts most specially nowadays. You better settle your own receipts to avoid the hassle. Goodluck!

    • May Santos says

      September 16, 2013 at 9:42 am

      Hi Gee, as long as you run a business whether small you are not exempted to issue receipts most specially nowadays. You better settle your own receipts to avoid the hassle. Goodluck!

  12. May says

    September 16, 2013 at 9:18 am

    Wow this is so annoying for business owners, They are becoming strict for no reason, paying taxes then in return where do this taxes go? Why do richer people always grow richer and the poor becomes even more poorer.

    • venessapaula1@gmail.com says

      September 16, 2013 at 10:03 am

      "Stop Blaming the Government for Your Poverty

      Ninety-nine percent of all failures come from people who have a habit of making excuses.
      — George Washington Carver

      "This chapter is specifically written for my fellow Pinoys.Because this has become our national pastime. We like blaming our personal financial misery on our government.

      One day, I was talking to a friend of mine. Over a cup of coffee, he blurted out in exasperation to me, “Brother Bo, do you know why I’m poor?” He didn’t wait for my answer. He said, “It’s our (blip) government!
      From the (blip) policeman on the street to the (blip) President of the Philippines, they’re all (blip) corrupt. This (blip) country is going to the dogs because we’re being run by a bunch of (blip) thieves!”
      If he’d stopped cursing, we’d have shortened our conversation by half.But I needed to correct a graver mistake.
      I said, “Is that the reason why you’re poor?”
      “Of course!” his nostrils flared, “I hate those (blip) politicians!”
      “Then can you explain to me why your next-door neighbor Henry
      is getting richer no matter who sits in Malacañang? In the past three presidencies, your neighbor built one small business after another. Did he have a different set of presidents, a different set of senators and
      congressmen than you had?”
      My friend was caught off-guard. For a moment he just stared at me, not knowing what hit him.
      He was probably used to people agreeing with him all the time, even joining him in talking about the muck and grime of our politicians.
      Well, I think that’s a total waste of my energy.
      Personally, I’d rather go to work, build businesses, create jobs and
      bless the world—than sit around cursing the government. Anyone can curse the dark. But it takes a special person to light a small candle in that darkness.
      Don’t blame the government for your poverty.
      When you blame them, you’ll constantly wait for your salvation from the government. But friend, the government won’t save you.
      Don’t wait for prosperity from any politician or any form of government.
      If you want prosperity, you’ve got to go and create it yourself.
      Only you—and God working in you—can create the wealth you
      want.
      Stop blaming the government for your poverty"

      Eight Secrets of the Truly Rich – See more at: https://www.mommyunwired.com/2013/03/truly-rich-club-are-you-lola-penny-or.html#sthash.HirtyMCv.dpuf

  13. May Santos says

    September 16, 2013 at 9:42 am

    Wow this is so annoying for business owners, They are becoming strict for no reason, paying taxes then in return where do this taxes go? Why do richer people always grow richer and the poor becomes even more poorer.

    • venessapaula1@gmail.com says

      September 16, 2013 at 10:00 am

      If you see how much is being deducted from an ordinary school teacher and how much a physician pays in taxes, you will demand for these business owners to issue receipts and pay their taxes too. They say taxes are the lifeblood of the country and I think it is. Our roads are better compared to years ago. Services are better than your parents' time. I just think with proper handling and vigilance from our leaders and citizens, everything will work out fine. Sometimes we tend to blame the government for being poor. It is not their fault 🙂 While the poor stay complaining about getting poorer, his neighbor is becoming richer by having some handsight and financial goals

  14. allaboutMANETH says

    September 19, 2013 at 5:00 am

    Hi, i would like to add some information regarding the receipts, Bureau of Internal Revenue issued new circular about extending the use of your old receipts until October 31, 2013 provided they qualify the condition of the said circular.. to know more about this circular, Please visit our Facebook Page —> Tax DECODED
    thank you so much and have a great day!!

    • venessapaula1@gmail.com says

      September 19, 2013 at 7:31 am

      I already wrote a post about it here https://www.mommyunwired.com/2013/08/bir-deadline-on-use-of-new.html and also included in the first paragraph of this post as an update

  15. Jay-ar says

    October 24, 2013 at 3:12 am

    Hi.. How about the regulations regarding the use of the Authorized Temporary BIR printed receipts we bought from BIR? thank you

  16. Anonymous says

    March 17, 2014 at 5:21 am

    QUESTION PO, what to write on this portion: "business style of _________________________", the sum of….

  17. Anonymous says

    September 11, 2014 at 11:28 am

    Mam ask ko LNG pomay pumunta bir,ask nya where yun or,Hindi n present agad ng nkausap,kc wla p kahera,violation npo b agad ng non issuance of or yun?

  18. venessapaula1@gmail.com says

    September 11, 2014 at 1:05 pm

    Dapat yung official receipts mo/official receipts are always in your store. Ang presumption kasi if nakabukas ang business mo and you dont have the receipts with you, di ka nag-iissue ng receipts. Ang violation malamang dito is failure to issue receipts

Recent Posts

  • TALES OF ARCADIA: 3BELOW PREMIERES ON DREAMWORKS ON MARCH 1
  • Guidelines in the Filing and Payment of Philippine Income Tax Returns and Other Taxes in 2021
  • Cancers You Should Know About and How to Protect Yourself
  • Voluntary Assessment and Payment Program (VAPP) of the BIR
  • NOVUHAIR Celebrates 10.10

Popular Posts

  • TALES OF ARCADIA: 3BELOW PREMIERES ON DREAMWORKS ON MARCH 1
  • FAQ:Senior Citizen's Discount in Restaurants In The Philippines and Other Issues
  • Salient Features: Tax Reform For Acceleration and Inclusion (TRAIN) - Republic Act No. 10963
  • Guidelines in the Filing and Payment of Philippine Income Tax Returns and Other Taxes in 2021
  • Trying To Conceive?Try These Healthy Smoothie Recipes For Fertility!

© 2021 MOMMYUNWIRED.COM

This Site is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to Amazon. Certain content that appears on this site comes from Amazon Service LLC. This content is provided 'as is' and is subject to change or removal at any time.