RR No. 10-2019 — Amends pertinent provision of RR No. 4-2000, as amended by RR No. 7-2005, by providing a new format for the Notice to the Public to be exhibited at place of business (Published in Malaya Business Insight on December 3, 2019 and Manila Standard on December 13, 2019) Digest | Full Text

REPUBLIC OF THE PHILIPPINES fr'iloR'os u o'r. olv t s t ot't DEPARTMENT OF FINANCE December 02,2019 BUREAU OF INTERNAL REVEN lo- zbt 1 REVENUE REGULATIONS NO. SUBJECT Amending Pertineni Provision of Revenue Regulotions (RR) TO No. 4-2000, os Amended by RR No. 7-2005, By Providing o New Formot for the Notice to the Public to be Exhibited ot Ploce of Business All Revenue Officiols, Employees, ond Others Concerned SECTION 1 - SCOPE Pursuont to the provisions of Section 244in relotion io Sections 237 ,238,264 ond 265 of the Noiionol lnternol Revenue Code ot 1997 (Tox Code), os omended, these Regulotions ore hereby promulgoted to provide o new BIR Notice to the Public to be exhibited of ploce of business. 2. SECT]ON EXHIBITION OF NOTICE AT PLACE OF BUSINESS For the purpose of improving revenue colieciion through enforcement of ihe legol,provision on the issuonce of officiol receipt (OR)/soles invoice (Sl) ond io inform the public/buyers to require the seller to issue OR/SI, persons required by low io issue such receipts/invoices ore hereby directed io post in their ploces of business, including bronches ond mobile siores, in such oreo conspicuous to the public, the below Nofice to lssue Receipts/lnvoices (NlRl): This estalilishment MUST i"t.t* RECETPT/TN!rOTCE 5or eaeh service rend ered'/ sale of goods- 2 TO 4 YEARS IMPRISONMENT FOR NON.ISSUANCE OF RECEIPT/INVOICE RIPORT VIOLATORS TO ANY OF THE FOLLOWING: tr Tslephone No. B98I-7030 E contqct-us@bir.gov'Ph E commissioner@bir.gov'Ph D ANY 8IR OFFICE Ihis NoTlcE musl be posled wiihin ihis esioblishmgnt in on oreo conspicuous lo ihe public view Poge i of 2

SECTION 3 - REPEALING CLAUSE. All existing regulotions ond other issuonces or portions thereof wlrich ore inconsistent with the provisions of these Regulotions ore hereby repeoled, omended, or modified occordingly. SECTION 4 - EFFECTIVIIY. These Regulotions sholl ioke effect ofter fifteen (15) doys following publicotion in iwo (2) newspopers of generol circulotion' Secretory of Finonce I l'lo\/ 1 2019 Recommending opprovol /4Er4q^/tfq'V t: +0 f:u: CAESAR R. DULAY RECORDS Commissioner of internol Revenue 0 30 1 3 3 H-2 Poge 2 of 2