Tax Alerts

Alternative modes of issuance of receipts/invoice during ECQ and MECQ, not applicable during GCQ

(Revenue Memorandum Circular No. 59-2020, June 11, 2020) 

This Tax Alert is issued to inform all concerned on the receipting/invoicing requirements during the modified enhanced community quarantine (MECQ), general community quarantine (GCQ), and modified GCQ. 

Modified Enhanced Community Quarantine (MECQ) 

  • The workaround procedures/temporary measures which may be adopted by taxpayers during ECQ, as  provided under RMC No. 47-2020, shall also be applicable  during MECQ.  
  • Deadline for the submission of the Summary of Temporary Receipts/Invoices Issued shall be within ninety (90) days from the date of lifting of ECQ/MECQ. Thus, in case the taxpayer adopted the workaround procedure during ECQ only, the deadline  shall be 90 days from lifting of ECQ. For those who  continued to implement the procedure during MECQ, the deadline shall be 90 days from lifting of MECQ. 

General Community Quarantine (GCQ) and Modified GCQ 

  • The workaround procedures for receipting/invoicing requirements can no longer be applied during GCQ and MGCQ. During this period, taxpayers should already issue original receipts/invoices bearing authority to print or CAS permit.  
  • The continued use of the workaround procedures  shall be considered a violation of the invoicing requirements.