Clarifying the validity of unissued/unissued Principal and Supplementary Receipts/Invoices printed prior to January 18, 2013 and other matters

14 August 2013

The Commissioner of Internal Revenue has issued Revenue Memorandum Circular No. 52-2013 dated 13 August 2013 (the “RMC”) on the validity period of unissued principal and supplementary receipts/invoices printed prior to 18 January 2013 and other matters.

The salient features of the RMC are as follows:

1. Principal/supplementary receipts/invoices with authority to print prior to 1 January 2011 are no longer valid as of 31 August 2013. Issuance thereof constitutes a violation of Section 264 of the Tax Code, and consequently, the BIR will treat the same as if no receipt/invoice was issued, hence, no deduction from gross income shall be allowed and no input tax may be claimed by taxpayers using such receipts and invoices.

2. Receipts with authority to print dated 1 January 2011 to 17 January 2013 may be used until 31 October 2013 provided that new ATP was issued on or before 30 August 2013. However, application for new ATP filed after 30 April 2013 is deemed to have been filed out of time and is subject to a penalty of One Thousand pesos (PHP1,000).
The term “valid until 31 October 2013 only” shall be stamped prominently on the face of these receipts or invoices (original and duplicate copies). Otherwise, no deduction and input tax may be claimed using these receipts/invoices.

3. All Revenue District Officers (RDO) and Chief-Large Taxpayers District Offices (Chief) are instructed by the CIR to ensure compliance with the RMC and to match the taxpayers’ database against the ATPs issued as of 18 January 2013.

4. To fully implement the requirements under RR No. 18-2012 (ATP process), a certified true copy of the ATP shall be included as attachment in any application for tax clearance. Accordingly, non-submission thereof shall be a ground for non-issuance of tax clearance for whatever purposes.