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BIR Removes 5-year Validity Period on Receipts/Invoices

The Bureau of Internal Revenue (“BIR”), through Revenue Regulation No. 6 (“RR No. 6”), has removed the five-year validity period of the Permit to Use (“PTU”) and/or system-generated receipts/invoices. All PTUs to be issued shall be valid unless revoked by the BIR on grounds which shall include, but not limited to:

  1. Tampering of sales data/integrity of the data and/or software specification/features to alter/avoid the recording of a sale transaction;

  2. Any major repair, upgrade, integration, and modification/alteration without prior notification and approval by the BIR office concerned, including the following:

    1. Change in the functionalities of the system, particularly on enhancements that will have a direct effect on the financial aspect of the system that includes modified computations and other financial-related issues that were considered;
    2. Addition or removal of modules or submodules within the system that will have a direct impact on the financial aspect of the system;
    3. Change in the system/software Version or Release Number that will have enhancements on the financial aspect of the system and
    4. All other enhancements that will be deemed as a major system enhancement based on the recommendation of the technical evaluators of the BIR;

  3. Any violation/s on the policies and procedures for registration under RMO No. 10-2005 and RMO No. 9-2021 and other related revenue issuances

It must be noted that the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” as previously required and the phrase “Valid Until” shall be omitted at the bottom portion of the system-generated receipts/invoices.

Further, Authority to Print principal and supplementary receipts/invoices inclusive of its serial numbers and its usage shall have no expiration. Thus the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” and the phrase “Valid Until (mm/dd/yy)” on the manual receipts/invoices previously required shall be omitted, or disregarded, for unused receipts/invoices.

All regulations, rules, orders, or portions thereof contrary to the provisions of RR No. 6 are hereby repealed, amended, or modified accordingly. The full text of RR No. 6 can be accessed here.