“Ask For Receipt” of existing taxpayers shall only be valid until June 30, 2023, due to Notice to Issue Invoice/Receipt (NIRI) per RMO 43-2022
The new BIR Notice to Issue Invoice/Receipt (NIRI) was introduced under Revenue Regulation (RR) No. 10-2019 which requires taxpayers to issue receipts/invoices for the sale of goods or services rendered.
Now with the newly issued policies, procedures, and guidelines of BIR Revenue Memorandum Order (RMO) 43-2022, “Ask For Receipt” shall only be valid until June 30, 2023, and it shall be replaced by NIRI to existing registered business. The issuances of NIRI will be staggered and based on the ending digit of the Taxpayer Identification Number (TIN), to wit:
However, RMO 43-2022 stated that before a registered business taxpayer requests to replace their “Ask For Receipt” they shall first update their registration information, specifically the registered business taxpayer is required to designate an official company email address before they release the NIRI.
The purpose of the official email address is for BIR to use it when serving its orders, notices, letters, communications, and other processes to taxpayers.
Other than the existing registered business, RMO 43-2022 also covered New Business Registrants (NBR) head office and branches and online sellers and merchants, vloggers, social media influencers, and online content creators earning income from the platform and/or advertising.
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