RMC No. 41-2020 — Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City
March 30,2020
REVENUE MEMORANDUM CIRCULAR NO. 41-2020
SUBJECT Extending the Time of Application for New Authority to Print
Receipts/Invoices of TaxpayerswithExpiringPrincipaland
Principal and Supplementary Receipts/Invoices Supplementary Receipts/Invoices and Extending the Use of Expired
TO :All Internal Revenue Officers and Other Concerned
extend the required period to apply for such, in relation to Proclamation No. 929, s. 2020 imposing Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and to the Enhanced Community Ouarantine ECQ on March 16.2020 over Luzon and Republic Act No. This Circular is issued to clarify the time of application for new Authority to Print (ATP
11469 otherwise known as Bayanihan to Heal As One Act
supplementary receipts/invoices where the expiration date(s falls within the period of the ECQ, is Relative thereto, the filing of application for new ATP for expiring principal and
ECQ if extended, whichever comes later, without imposition of the penalties to the hereby extended until May 13,2020 or for thirty (30 calendar days after the lifting of the
taxpayer.
the period of the ECQ, is hereby extended until May 13,2020 or 30-calendar days after the lifting of the ECQif extendedwhichever comes later,provided,that: Further,the use of expired principal and supplementary receipts/invoices that falls within
(1 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 concerned taxpayer due to the ECQ;and,
2 Said receipts/invoices to be issued/used shall be stamped Emergency Extension for Use until May 13,2020if the ECQ is extendedthe date shall be 30 days after the last day of ECQ,)
revenue issuances on receipts/invoices shall be applied after the last day of extension period The above extensions are applicable to all concerned taxpayers nationwide. All existing
All internal revenue officers are hereby enjoined to give this Circular as wide a publicity as possible.
1ewcy S
Commissioner of Internal Revenue CAESAR R.DULAY
H "033827
APR 08 2020 12:40 PM M
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