BIR extends validity of old receipts — full text of Revenue Memo Circular 44-2013


Internal Revenue Commissioner Kim Henares apparently held the loud moans of despair on social media over the agency’s imposition of new receipt formats, a move that caught many business owners and professionals by surprise. 

No, she still wants the new receipts but has extended the validity of old ones printed before Jan 18, 2013. The deadline for application for the printing of new receipts remains the same. 

Here’s the full text:

11 June 2013
REVENUE MEMORANDUM CIRCULAR NO. 44-2013
SUBJECT : Extending the Validity of Unused/Unissued Principal and
Supplementary Receipts/Invoices Printed Prior to January 18, 2013
and other Matters.
TO : ALL INTERNAL REVENUE OFFICERS AND OTHERS CONCERNED.
This Circular is being issued to extend the validity of all unused/unissued
principal and supplementary receipts/invoices printed prior to January 18, 2013, the
effectivity date of Revenue Regulation No. 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
January 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.
All unused/unissued principal and supplementary receipts/invoices printed prior
to January 18, 2013, the effectivity date of Revenue Regulation No. 18-2012 shall be
surrendered to the RDO where the taxpayer is registered on or before 10th day after the
date of printing stated in the new principal and supplementary receipts/invoices. For
purpose of this Circular, and other issuance related hereto, the date of the new principal
and supplementary receipts/invoices is the date of expiration of the validity period of
the unused/unissued receipts/invoices referred to herein.
After August 30, 2013, all principal and supplementary receipts/invoices printed
prior to January 18, 2013 shall no longer be valid. Issuance of said receipts/invoices
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. And
transactions with said receipts are deemed not properly substantiated and may not be
allowed as a deduction.
All internal revenue officers and employees are hereby enjoined to give this
Revenue Memorandum Circular as wide a publicity as possible.
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

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