(Revenue Memorandum Order No. 43-2022, issued on September 20, 2022)
This Tax Alert is issued to inform all concerned on the new BIR Notice, “Notice to Issue Receipt/Invoice” (NIRI) which replaces the display of Ask for Receipt Notice by the BIR to be displayed in an area conspicuous to the public at the place of business of the seller.
Ask for Receipt Notice previously issued by the RDO/LT Division to registered business taxpayers based on RR No. 7-2005 shall only be valid until June 30, 2023. It shall be replaced by NIRI issued by the RDO/LT Division on or before June 30, 2023.
All registered business taxpayers are required to surrender their Ask for Receipt Notice and update their registration information to include designated email address and be issued NIRI before June 30, 2023.
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