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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.
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.
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.
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.”
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.
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.”
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.
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:
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;
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
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.
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
WHao..they are so strict with receipts now..
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!
If we want these businesses and professionals to pay their due taxes, always ask for receipt.
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.
I hope this new receipt will help the BIR in solving big-time tax evasions.
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.
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
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!
Mam when po deadline ng submission of unused receipts in BIR? Kasi they extend the use of old receipts until Aug. 30.
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."
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!
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. 🙂
Hi, answered this a week ago via email
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!
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!
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.
"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
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.
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
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!!
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
Hi.. How about the regulations regarding the use of the Authorized Temporary BIR printed receipts we bought from BIR? thank you
QUESTION PO, what to write on this portion: "business style of _________________________", the sum of….
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?
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