Tax Alert No. 23 [Revenue Memorandum Circular (RMC) No. 75-2023 dated 30 June 2023]

Extending the Deadline for the Replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipt/Invoice (NIRI) under Revenue Memorandum Order (RMO) No. 43-2022

RMC No. 75-2023 was issued to extend the deadline for compliance of all business taxpayers to exhibit at their place of business the new Bureau of Internal Revenue (BIR) Notice to the Public or NIRI from until 30 June 2023 to on or before 30 September 2023.

To secure the NIRI, taxpayers shall fill out S1905 (Registration Update Sheet) to indicate/update the designated official email address which will be used by the BIR as an additional manner in serving BIR orders, notices, letters, communications, and other processes to the taxpayers. 

Business taxpayers who will fail to renew on or before September 30, 2023 shall be imposed a fine of not more than PHP1,000 pursuant to Section 275 of the Tax Code, as amended.

You may access the full version of this issuance through the BIR website.