The Bureau of Internal Revenue (BIR) has granted an extension for the replacement of the old Ask For Receipt Notice (ARN) with the new Notice to Issue Receipts/Invoice (NIRI).

Originally, under RMO No. 43-2022, business taxpayers were required to replace the old ARN with the new NIRI by June 30, 2023. However, due to numerous inquiries from business taxpayers seeking an extension, the BIR has decided to extend the deadline. Taxpayers now have until September 30, 2023, to secure the new NIRI.

To secure the NIRI, taxpayers shall fill out the S1905 -Registration Update Sheet to indicate or update the designated official email address, which will be used by the BIR as an additional means of serving BIR orders, notices, letters, communications, and other processes to taxpayers.

Business taxpayers who do not replace the old ARN with the new NIRI by September 30, 2023, will be imposed a penalty of a fine of not more than P1,000. Additionally, the BIR urges the public to report business establishments that do not have the NIRI posted on their place of business through eComplaint OTHERS or the chatbot “Revie” at

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.


As published SunStar Cebu, dated 12 July 2023