BIR Rescinds 5-Year Validity of Receipts

The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 6-2022, which removes the five-year validity period on all manual and system-generated receipts/invoices effective July 16, 2022. This is in line with Republic Act 11032, otherwise known as “Ease of Doing Business and Efficient Government Service Delivery Act of 2018”, as well as the Bureau’s continuous efforts to revisit its policies and processes so it can improve, streamline, and reduce the financial burden of taxpayers.

Specifically, the RR 6-2022 seeks to address the taxpayers’ clamor that they are incurring additional costs in printing new sets of manual receipts/invoices once the five-year validity already lapsed despite the remaining inventory of the said receipts/invoices. On the other hand, it also aims to relieve those who are using Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other Sales Receipting System Software from the additional burden of applying for the renewal or reissuance of their Permit to Use (PTU) whenever the five-year validity period transpires.

The regulation shall cover taxpayers who apply for the following:

  1. Authority to Print (ATP) Official Receipts (ORs), Sales Invoices (SIs), and Other Commercial Invoices (CIs);
  2. Registration of Computerized Accounting System (CAS) or component of CAS; 
  3. PTU CRMs and POS machines.

All PTUs and system-generated receipts/invoices to be issued shall be valid unless revoked by the BIR on the following grounds:

  1. Tampering of sales data and/or software specification/features to avoid/alter the recording of sales transactions;
  2. Any major repair, upgrade, integration, and modification/alteration of the system/software without prior notification and approval by the BIR;
  3. Other violations on the policies and procedures for manual and system-generated receipts/invoices.

The phrases “THIS INVOICE/RECEIPTS SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” AND “Valid Until” shall be OMITTED at the bottom portion of the system-generated receipts/invoices.

ATP principal and supplementary receipts/invoices inclusive of its serial numbers and its usage shall also have no have expiration, thus, the phrases “THIS INVOICE/RECEIPTS SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.” and “Valid Until (mm/dd/yyyy)” printed at the bottom of the receipt/invoice shall be OMITTED (or DISREGARDED for unused receipts/invoices). 

As a transitory provision, taxpayers with unused manual principal and supplementary receipts/invoices with ATP may continue to use such until fully exhausted, provided that, for subsequent printing, the aforementioned validity date and phrase shall be omitted.

Furthermore, taxpayers with PTU or acknowledgement certificate, as applicable for CRMs, POS machines, and CAS, may continue to use the previously approved format for receipts/invoices and the five-year validity shall be disregarded. However, the system/software generating such receipts/invoices must be configured to omit the said phrases.

Revenue Regulations No. 6-2022