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RR 18-2012

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RMC 44-2013: Extension of Validity of Unused/Unissued Principal and Supplementary Receipts and Invoices

Extension of Validility of Receipts/Invoices

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:

  • Principal and supplementary receipts/invoices with Authority to Print (ATP) prior to January 1, 2011 shall no longer be valid as of August 31, 2013.
  • No deduction from gross income shall be allowed and input tax may not be claimed for such receipts.
  • Principal and supplementary receipts/invoices with ATP from January 1, 2011 to January 17, 2013 may be used until October 31, 2013, provided new APT was issued or or before August 30, 2013, the term “valid until October 31, 2013 only” shall be stamped prominently.
  • 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).

  • a certified true copy of the ATP shall be included as attachment in any application for tax clearance.  Non-submission of ATP shall be a ground for non-issuance of tax clearance for whatever purposes.

Read more of this… Click Here!


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

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