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Expiration of invoices/receipts

Expiration of invoices/receipts (Revenue Regulations No. 18-2012)

Following the BIR’s adoption of the online system for authority to print (ATP), all unused or unissued receipts and invoices which were printed prior to January 18, 2013 (date of effectivity of RR 18-2012) shall be deemed valid only until June 30, 2013.

By implication, which we will further clarify with the BIR,  all taxpayers whose ATPs were issued prior to January 18, 2013 may be liable to apply for new ATP under the new system on or before May 1, 2013 or 60 days before the expiry date.

Under the regulations, application for ATPs and submission of required documents shall be done through the on-line ATP system.

This shall cover all principal and supplementary receipts/invoices.  Under RR 18-2012, the term “principal receipts/invoices” refers to written accounts evidencing the sale of goods and/or services issued to customers in the ordinary course of business which include VAT sales invoice/receipts and Non-VAT sales invoice/receipts.  

On the other hand, supplementary receipts/invoices, also known as commercial invoices, are written accounts evidencing that a transaction has been made between the seller and buyer of goods forming part of the books of accounts of a business taxpayer for recording, monitoring and control purposes. These include, among others, delivery receipts, order slips, debit and/or credit memo, purchase order, job order, provisional/temporary receipt, acknowledgment receipt, collection receipt, cash receipt, bill of lading, billing statement, and statement of account.

The application for ATP should be filed not later than 60 days prior to the actual expiry date.

The unused /unissued receipts/invoices shall be surrendered to the taxpayer’s RDO on or before the 10th day after the expiration of the receipts/invoices for destruction.  An inventory listing of these unused/unissued receipts and invoices shall also be submitted to the BIR.

The approved ATP shall be valid only until full usage of the approved serial numbers or five (5) years from its issuance, whichever comes first.

For reference and guidance, please access the link below for a copy of RR 18-2013.