Amended rules on the use of BIR printed receipts/invoices

(Revenue Memorandum Circular No. 117-2019, November 06, 2019)

This Tax Alert is issued to inform all concerned on the amended rules on the use of Bureau of Internal Revenue (BIR) Printed Receipt/Invoice (BPR/BPI).

RMC No. 117-2019 provided the following:

  • New business registrants shall be allowed to buy BPR/BPI at the time of registration. If they chose not to secure an Authority to Print (ATP) principal receipts/invoices, the said BPR/BPI may be used during the first year of business operation or until full consumption, whichever comes first.
  • The Authority to Print principal receipts/invoices is required to be secured beginning the second year of operation or before the BPR/BPI are fully consumed in the first year.
  • Taxpayers which require the use of not more than one (1) booklet of 50 sets in one taxable period can secure BPR/BPI even beyond the one-year period from date of registration.
  • The BPR/BPI is in lieu of principal receipts/invoices only. Thus, an ATP is required if supplementary receipts/invoices will be used.