RR No. 11-2024 — Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirements (Date Posted: June 13, 2024)

3UREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION NnTN G0 i:3D Ptw JUJN 13. 2024

May 27, 2024

REVENUE REGULATIONS NO. //- 2024

SUBJECT : Amending the Transitory Provisions of Revenue Regulations No. 7- 2024 Relative to the Deadlines for Compliance with the Invoicing Requirements

TO : All Internal Revenue Officers and Others Concerned

Regulations (RR) No. 7-2024 and extend the deadlines for compliance with the new Invoicing Requirements under the EOPT Act. SECTION 1. Scope. - Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act", these Regulations are hereby promulgated to amend the transitory provisions of Revenue

SECTION 2. Amendments and Extension of Deadlines for Compliance. -

follows: Section 8 -- Transitory Provisions of RR No. 7-2024 is hereby amended to read as

"SECTION 8. Transitory Provisions. -

1. Certificate of Registration (COR) reflecting the Registration Fee

COR shall retain its validity although the Registration Fee is shown Certificate of Registration that displavs the Registration Fee. The Business taxpayers are not required to replace its existing BIR

Registration Fee. Updating the COR is only necessary if there are changes to the registration information, excluding Registration Fee, reflected on the COR. therein, and taxpayers are no longer required to pay the Annual

2. Unused Official Receipts -

2.l. Taxpayers may continue the use of remaining Official Receipts as supplementary document. --- All unused or unissued Official Receipts may still be used as supplementary document upon the effectivity date of these Regulations until

IS NOT VALID FOR CLAIM OF INPUT TAX." is stamped on fully consumed, provided that the phrase "THIS DOCUMENT

the face of the document. The Official Receipt, along with other equivalent documents such as Collection Receipt Acknowledgement Receipt and Payment Receipt are all the

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same, serve as proof of payment that cash has been received or that payment has been collected/made for goods and/or services.

2.2. Taxpayer may convert and use the remaining Official Receipts as Invoice and convert.... the. Billing

BUREAUOF INTERNAL REVENUE NNNmIN T5o p' jUN 13 20?4 printed receipt and stamp "Invoice", "Cash Invoice", "Charge allowed to strikethrough the word "Official Receipt" [e.g. Invoice", or any name describing the transaction, and to be issued as primary invoice to its buyer/purchaser until fully Invoice". Statement/Statement of Account/Statement of Charges into Billing Invoice. -- For ease of doing business, taxpayers shall be Official Reeeipt] or"Billing Statement/Statement. of Billing Statementl on the face of the manual and loose leaf Account/Statement of Charges into Billing Invoice" Je.g. "Credit Invoice","Billing Invoice", "Service

RECorDS MGt. DiViSION GyG T consumed. Provided, that the converted "Official Receipt" or "Billing Statement/Statement of Account/Statement of Sec. 237 of the Tax Code. Such information and other required information may also be stamped if not originally Charges" shall contain the required information provided under Section 6(B)_of RR No. 7-2024, including the quantity. unit cost and description or nature of service pursuant to indicated in the old Official Receipt/Billing

comply with these requirements. Statement/Statement of Account/Statement of Charges to

The above documents shall be considered valid for claiming of input tax by the buyer/purchaser and can serve as proof of consumed, provided that the converted Invoice/Billing Invoice to be issued bears the stamped "Invoice/Billing Invoice" and Section 3(D)(3) of RR No. 7-2024. both sales transaction and pavment at the same time for the period issued from April 27,_2024 until they are._fully there is no missing information as enumerated under

Section 8(2.1) of these Regulations. and ineligible for input tax claims. Effective April 27. 2024, any manual/loose leaf "Official considered supplementary documents as provided in Receipts" issued without a stamped "Invoice" will be

The stamping of Official Receipt as Invoice or Billing Statement/Statement of Account/Statement of Charges as Billing Invoice by taxpayers does not require approval from any Revenue District Offices/LT Offices/LT Divisions but must comply with Section 8(2.3) hereof. Taxpayers should obtain

Charges. fully using or consuming the converted Official Receipts/ BillingStatement/Statement...of....Account/Statement.of newly printed invoices with an Authority to Print (ATP) before

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2.3. Reportorial requirement for unused Official Receipts/ Billing Statement/Statement of Account/Statement of

BUREAU OF TNTERNALREVENUE RECORDS MGT. DIVISION JUN 13 2024 eU 2sp Head Office RDO and retain the duplicate copy. Account/Statement of Charges to be converted as Invoice or booklets and corresponding serial numbers on or before July 31, 2024, to the RDO/LT Office/LT Division where the Head Office or Branch Office is registered, in duplicate copies. The receiving Branch RDO shall transmit the original copy to the Charges to be used as Invoice or Billing Invoice upon effectivity of these Regulations -- All unused manual and loose leaf OfficialReceipts/BillingStatement/Statementof Billing Invoice shall be reported by submitting an inventory of unused Official Receipts/Billing Statement/Statement. of Account/Statement of Charges indicating the number of

3 Cash Register Machines (CRM) and Point-of-Sales (POS)

word "Official Receipt (OR)" to "Invoice", "Cash Invoice", "Charge Invoice", "Credit Invoice", "Billing Invoice", "Service Invoice", or Machines and E-receipting or Electronic Invoicing Software any name describing the transaction, without the need to inform of the place of business of such sales machines. Such reconfiguration- shall be considered as minor system enhancement which shall not require the reaccreditation of sales software/system on the part of the Taxpayers using CRM/POS/E-receipting/E-invoicing may change the such change the Revenue District Office(s) having jurisdiction over

of the taxpayer-user. software supplier nor the reissuance of the Permit to Use on the part

Taxpayers that are using duly registered Computerized Accounting have a direct effect on the financial aspect, it shall be considered as System (CAS) or Computerized Books of Accounts (CBA) with Accounting Records (AR) need to revisit their system to comply with the provisions of the EOPT Act. Since the system enhancement wil

registration following the existing policies and procedures in major enhancement which will require taxpayer to update their system registering use of CAS or.CBA with AR. The previously issued Acknowledgement Certificate (AC) or Permit to Use shall be

and a new AC shall be issued to the Head Office/Branch(es). The surrendered to the RDO where the concerned taxpayer is registered.

that are using the said system/software and the sets of series of required Annex of the AC shall indicate all the branches (if applicable)

accountable forms (Invoice) to be used by each of the branches, if applicable.

In order to provide ample time in reconfiguring machines and undertaken on or before December 31, 2024. Any extension due tol enhancement of CAS/CBA with AR, adjustments shall be

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the reconfiguration/enhancements of system must be approved by the concerned Regional Director or Assistant Commissioner of the Large Taxpayers Service which shall not be longer than six (6) months from December 31. 2024

EUREAU OF INTERNAL REVENUE completion of reconfiguration/enhancement, indicating the starting RECords Mgt. DIVISIOn It Sopw CJGJ1 JUN 13 2N24 TYN serial number of the converted Invoice, to the RDO/LT Office/LT original copy to the Head Office RDO. The serial number of the renamed Invoice to be issued by CRM/POS machines, e-receipting or electronic invoicing software, CAS or CBA with AR shall start by continuing the last series of the previously approved Official Receipt and shall submit notice after the whichever comes first. The receiving Branch RDO shall transmit the Division where the machines are registered, in duplicate copies, reconfiguration/enhancement or within thirty (30) davs from the completion of machine/svstem on December312024.

Documents issued by CRM/POS machines, e-receipting or electronic invoicing software, CAS or CBA with AR containing the machine/system reconfiguration/enhancement, whichever comes Statement/Statement. of.Account/Statement...of...Charges"..is word "Official Receipt' from April 27, 2024 until the completion of.machine/system.reconfiguration/enhancement shall...be considered as valid for claiming of input tax by the buyer/purchaser until December 31. 2024 or until the completion of first. Provided. that there. is no missing information as enumerated under Section 3(D)(3) of RR No. 7-2024 and the machine/svstemprinted/generated"Official Receipt/ Billing converted by striking through the term "Official Receipt/ Billing

stamping the word "Invoice/Billing Invoice" on the document. Statement/Statement of Account/Statement of Charges" and

4. Issuing.."Official...Receipt"(with or .without strikethrough)

invoicing software, CAS or CBA with AR for the sale of goods or generatedbyCRM/POS.machines..e-receipting.-.electronic

converting them to "Invoice"..for the_sale of goods or_service first,and issuing manual/loose leaf "Official Receipt" without starting April 27 2024, will not be considered as evidence of sales of services after..December_.31...2024 or until the .completion of machine/system reconfiguration/ enhancement. whichever comes

goods or services and shall be tantamount to failure to issue or non- issuance of Invoice required under Section 6(A) hereof. Such failure is subject to penalty of not less than One Thousand Pesos (Php 1,000.00) but not more than Fifty Thousand Pesos (Php 50,000.00) and suffer imprisonment of not less than two (2) years but not more than four (4) years pursuant to Section 264(a) of the Tax Code.

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these Regulations as may be deemed necessary. SECTION 3. Subseguent Amendments on the Extension of Deadlines. -- The Commissioner of Internal Revenue may further extend the deadlines on the transition period prescribed in

hereof shall remain in full force and effect. SECTION 4. Separability Clause. -- If any of the provisions of these Regulations is subsequently declared invalid or unconstitutional, the validity of the remaining provisions

SECTION 5. Repealing Clause. -- All other issuances and rules and regulations or parts thereof which are contrary to and inconsistent with any provisions of these Regulations are hereby repealed, amended, or modified accordingly.

in the BIR Official Website. SECTION 6. Effectivity. -- These Regulations shall take effect immediately upon publication

RALPH Seerdtary of Finance

JUN h o 202

Recommending Approval:

RC LUMAGUI, JR. rnissioner of Internal Revenue BUREAU OF INTERNAL REVEJE I50p InTYt JUN 13 20?4

RECORDS MGT. DIVISIOH CG

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