RMO No. 43-2022 — Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019

Bureau of internalrevenue ernAL CoMMuniCAtions DivisioN SEP 2 3 2022 rh U}C MRE DF INTERNAL REVENUE IC OF THE PHILIPPINES RTMENT OF FINANCE September 29. 2022 BUREAU OF INTERNALREVENUE RECETVED RECORDS MGT. DIVISION La+20.0 : SEP 29 2022 ADMIN-1

ReVeNUe MeMORANdUM ORdeR nO.43-2022

SUBJECT Prescribing the Policies, Guidelines and Procedures in the Issuance and Reguiations No. 10-2019 Use of Notice to Issue Receipt/Invoice (NIRI) Pursuant to Revenue

TO : All Internal Revenue Officials, Employees and Others Concerned

I. BAcKgrounD

seller, including branches and mobile stores. The new BIR Notice, "Notice to Issue pursuant to Revenue Memorandum Circular No. 60-2020. which shall be dispiayed in an area conspicuous to the public at place of business of the Receipt/ Invoice (NIRI)". requires the sellers, including ontine sellers to issue receipt/invoice for each service rendered/sale of goods. Online sellers and persons engaged in online business transactions are required to issue receipt/sales invoice Revenue Regulations (RR) No. 10-2019 provides the new BIR Notice to the Public

II. OBJECTIVES

This Order is issued to:

1. Provide the policies, guidelines and procedures in the issuance and use of NIRI; and

2 Define the duties and responsibilities of all the offices involved in the issuance

of NIRI.

III. POLICIES

1. This Order shall cover the following and shall be issued the NIRI: 1.2 1.1 Online sellers and merchants, vloggers, social media influencers, online New Business Registrants (NBR) head office and branches by the Revenue District Office (RDO) where the taxpayer is registered. content creators earning income from the platform and/or advertising.

2. "Ask for Receipt" Notice previously issued by the RDO/LT Division to registered Identification Number (TIN), to wit: business taxpayers based on RR No. 7-2005 shail still be valid until June 3o, existing business registrants based on the ending digit of the Taxpayer 2023, and it shall be replaced through staggered issuance of NIRI to the

TIN Ending 7 and 8 9.and 0 3 and 4 1 and 2 5 and 6 Beginning December 01 2022 Beginning February 01, 2023 Beginning October 03, 2022 Beginning November 02, 2022 Beginning January. 02, 2023 Month

3. All registered business taxpayers requesting for the reptacement of their old

before the release of NIRI. A designated official company email address shal! "Ask for Receipt" Notice are reguired to update their registration information

be required, which shail be used by the Bureau in serving its orders, notices, Ietters, communications and other processes to taxpayers.

4. The Assistant Commissioner' of Client Support Service (ACIR-CSS) shall approve the initial quantity of NIRI to be released by the Property Division based on the recommendation of the Taxpayer Service Programs and Monitoring Division (TSPMD).

5. The Property Division shall release or ship the NIRI approved for release by the ACIR-CSS to the concerned Regional/District Offices.

6. The Chief Administrative and Human Resource Management Division (AHRMD) of the Regional Offices may accomplish and submit to TSPMD the RIS on behalf of the Revenue District Officers of RDOs (whether co-located or not) or the RDOs may directiy submit to TSPMD the RIS for their subsequent request of NIRI.

7. The TSPMD shall process the RIS for NIRI received from the Regional/District Offices.

IV. GUIDELINES AND PROCEDURES

1. The Chief-AHRMD/RDO shall: b. Send/Transmit the originally signed RIS to'TSPMD thru Liaison Officer, E Prepare and sign the Requisition and Issue Siip (RIS) for NIRI: Sign the RIS and Transit Invoice (BIR Form No. 3007) and return them to email or thru courier, in case of distant offices Pick-up the NIRI from the Property Division or receive the NIRI shipped by the Property Division (for offices in Visayas and Mindanao);

e. Distribute to respective RDOs the NIRI based on the initial allocation set by the Property Division within five (5) days from receipt thereof: and TSPMD or approved RIS for subsequent request.

The Client Support Section shall: h. Receive from AHRMD/Administrative Section the stocks of NIRI ; Issue the NIRI to registered business taxpayers

Inform AHRMD/Administrative Section on subsequent requests for NIRI Request taxpayer to update its registration information, including the designated company's email address, before releasing the NIRI to the stock replenishment. concerned taxpayer: and

3. The TSPMD shall: a. Prepare the initial allocation of NIRI; h Receive and process the duly signed RIS from the Regional/District Offices:

C. Forward the signed memorandum to the Property Division for shipping of Prepare and transmit to Client Support Service (css) the memorandum for subsequent requests of NIRI, for approval/signature of the ACIR-CSS; and NIRI, if the Regional/District Office is Iocated in Visayas and Mindanao; ctherwise, the memorandum shall be issued to the Liaison Officer of the

Division. Regional/District Office who will pick up the NIRI from the Property

4. The Client Support Service shall: D Approve the initial allocation of NIRI; Receive the memorandum on subsequent requests of NIRI prepared by the

C. Approve/Sign the memorandum; and TSPMD: BUREAU OF INTERNALREVENUE RECORDS MGT.DIVISION

Laab p SEP 2 9 Z022 ADMIN-1 RECEIVED

C Return the signed memorandum to the TSPMD, for release to the office concerned.

5. The Property Division shall: a. Receive from TSPMD the memorandum for subsequent requests of NIRI b. C Release to the Liaison Officer the NIRI requested and approved by ACIR- Process the RIS: and CSs, or ship the NIRI, in case of distant offices (i.e., Visayas and Mindanao signed by ACIR-CSS, together with the RIS; Provinces).

V REPEALING CLAUSE

are hereby amended or repealed accordingly. All existing revenue issuances and portions thereof inconsistent with this Order

VI. EFFECTIVITY

This Order shall take effect immediately.

f

H-2 Mariam Commissioner of Internal Revenue LILIA CATRIS GUILLERMO 001696

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

RECEKED L&20.P SEP 29 2822 ADMIN-1