Revoking the rule sets in RR No. 18-2012

Revenue Regulation (RR) No. 06-2022 was issued by the Bureau of Internal Revenue (BIR) removing the five (5)-year validity period on receipts/ invoices and nullifying the rule sets in RR No. 18-2012 .

Pursuant to the RR, previously issued regulations (RMO No. 12-2013, RMC No. 10-2020, RMC No. 5-2021, RMO No. 9-2021, RMO No. 10-2005 and RR No. 11-2004) will be covered.

Further, All Permit to Use (PTU) to be issued are valid unless revoked by the BIR on the grounds which include tampering, modification/alteration, and violations mentioned under RMO No. 10-2005. The phrase “This invoice/receipt shall be valid for five (5) years from the date of permit to use” and “This invoice/receipt shall be valid for five (5) years from the date of ATP” shall be omitted/disregarded at the receipts/invoices.

For manual receipts/invoices with ATP, validity date and phrase on the unused manual principal and supplementary receipts/ invoices shall be disregarded and at the same time may still be issued until fully exhausted. For receipts/invoices generated from CAS and CRM shall also be disregarded and the said system/software generating receipts/invoices must be reconfigured.

For everyone’s guidance and perusal.

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