Tax Alert No. 32 [Revenue Memorandum Circular No. 41-2020 dated 30 March 2020]

Extending the Time of Application for New Authority to Print (ATP) Receipts/Invoices of Taxpayers with Expiring Principal and Supplementary Receipts/Invoices and Extending the Use of Expired Principal and Supplementary Receipts/Invoices

The Commissioner of Internal Revenue has issued RMC No. 41-2020 to clarify the time of application for new ATP Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices.

The RMC provides that the filing of the application for new ATP for expiring principal and supplementary receipts/invoices shall be extended for 30 calendar days from the lifting of the Enhanced Community Quarantine (ECQ). No penalties shall be imposed against the taxpayer, provided that the expiration falls within the period of the ECQ.

In addition, the use of expired principal and supplementary receipts/invoices that falls within the period of the ECQ is also extended for 30 calendar days after the lifting of the ECQ provided that:

1. the taxpayer cannot apply for new ATP due to the ECQ or the application has been filed and received by the Bureau but the accredited printer cannot deliver the receipts/invoices to the taxpayer due to the ECQ; and
2. the receipts/invoices to be issued/used shall be stamped “Emergency Extension for Use until 30 May 2020” (if the ECQ is further extended, the date shall be 30 days after the last day of the ECQ).

The above extensions are applicable to all concerned taxpayers nationwide. All existing revenue issuances on receipts/invoices shall be applied after the last day of the extension period.

You may access the full version of the circular through the BIR website.