RMC No. 28-2019 — Prescribes the use of BIR Printed Receipt/Invoice Digest | Full Text

REPUBLIC OF'THE PIIILIPPNES DEPARTIVIENT OF FINANCE BUREAI] OF XNTERNAL REVEI.iUE Februar-Y )) ,201 9 REVENUE MENSGRA}{NUh$ CIRCULAR IiO. fi-g -1>fq SUBJECT : Prescribingthe Use of Bureau of Internal Revenue Printed Receiptllnvoice TO : All Internal Revenue Officials, Employees and Others Concerned. The Bweau of Internal Revenue is committed to support our government's progam in improving our country's competitiveness and ease of doing business ranking by impiementing reforms that address issues in the area of "starting a business" related to this Bureau This is in relation to Republic Act (R.A.) No. 1 1032 otherq,ise known as Ease of Doing Business and Efficient Govemment Service Delivery Act of 2018. This Circular is being issued to prescribe the use of the Brireau of Intemal Revenue Printed Receipt/Invoice(BPR/BPI) as one ofthereforms in starling abusiness. This will allou'neu' business taxpayers to lrnmecliately start its business operations while rrv'aiting for the printing or delivery of its receiptsiinvoices by the BlR-accredited printers. I. Issuance of Receipts or Sales Invoices Pursuant to Section 231 of the National Intemal Revenue Code (NIRC). as amended by R.A. No. 10963 otherwise known as the "Tax Reform for Acceleration and lnclusion (TRAIN)".Act, all persons subject to an internal revenue tax shaii- at the point oi each sale and transfer of merchandise or for services rendered valued at One hundred pesos (P100), issue duly registered receipts or sale or commercial invoices. Itr. Use of BPR/BPI New business registrants are required to secure Authoritl' to Print (ATP) principai receipts/invoices upon registration u,ith the BIR. Hou,ever. in order lor them to immediately commence business operations aft.er registration, they shail be allorved to secure BPR/BPI at the time of registration from rhe New Business Registrant Counter C{BRC) in the meantime that their receipts are being printed. The1, shall be allowed to use said BPRtsPI for a period of fifteen (15) days from the date of registration. hence. the number of bookletsto be issued shall be limited to the estimated number of transactions for such period. However, new business registrants ma-v opt not to avail of the BPR'BPI anci make use of their own receipts/invoices covered b), the ATP issued Juring resistration. The BPVBPi shall be issued as principal evidence in the sale of goods andr'oi properlies and/or services or lease ofproperties. It can be used as a suppofiing docurnent in claiming expenses as deduction from ordilnary), -gqrrcossss incc(ome or\-, 1 claim UICrllll inpul as LrJ Illl.-, *t tax Lc+-\ cleiiit u-:. \-Ll"i. i'-. subject to existing rules and Iegulati ents for taxaiion purycses. BUREAU OF INTERNAI- REV q:rr, FEB Efi

t)l UI. Printing of BPR/BPI Only the BIR is allowed to print and issue the BPR/BPI. A separate revenue issuance shali be issued prescribing the format to be used in printing the BPR/BPI to conform with existing revenue issuances. All existing BPR in the BIR offices that do not comply with the format showing required infcmration are deemed invalid and subj ect for appropriate di spo sai/destructi on. A11 internal revenue officers and employees are hereby enjoined to give this Circuiar a wide publicity as possible. fftu CAESAR R. DULAY EAU TERNAL REVENUE Commissioner of Internal Revenue Ft ??cii i ftr\J L AN' U L./ *P H-2 'r /t ,/h lmag ft, e$rc m MGT. tsto N