UPDATE: On August 13, 2013, the Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 52-2013 for another clarification on the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters. Among the matters clarified are:
Application for new ATP filed after April 30, 2013 is deemed to have been filed out of time and subject to a penalty of One Thousand pesos (Php1,000).
On June 11, 2013, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 44-2013, Extending the Validity of Unused/Unissued Principal and Supplementary Receipts/Invoices Printed Prior to January 18, 2013 and Other Matters.
The said RMC discusses and clarifies the following: Continue reading