RMC No. 47-2020 — Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act) Digest | Full Text | Annex A

P BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECORDS MGT.DIVSION MAY 11 2020 ISLM Ma

May 06, 2020

REVENUE MEMORANDUM CIRCULAR NO.47-2020

SUBJECT Guidelines on Temporary Measures Adopted by Taxpayers Relative to the Quarantine (ECQ) in Relation to the Implementation of Republic Act No. Receipting/Invoicing Requirements During the Enhanced Community

11469 or the Bayanihan to Heal As One Act

TO :All Internal Revenue Officers and Other Concerned

This Circular is hereby issued to provide specific guidelines on the issuance of receipts/invoices by taxpayers having difficulty complying with the receipting/invoicing requirements during the imposition of the Enhanced Community Quarantine (ECQ) pursuant to Republic Act No. 11469, otherwise known as the Bayanihan to Heal As One Act.This is specifically aimed to address the following issues and concerns currently experienced by the business entities during ECQ particularly on the issuance of duly authorized or approved receipts or invoices:

1.Unavailability of manually issued receipts/invoices due to the expiration of

2. Manually issued receipts/invoices with Authority to Print (ATP) or the Authority to Print (ATP) receipts/invoices during ECQ

computer-generated receipts/invoices with approved Permit to Use or Acknowledgment Certificate,whichever is applicable, is not accessible due to the closure of most business establishments: 3. Mailing/Sending by sellers of issued duly authorized receipts/invoices via

4. Sending or receiving of the duly authorized receipts/invoices at the place of hours: postal services is impossible due to the non-observance of standard operating

5. Personnel or staff of the business entities to scan the receipts/invoices is impossible due to the closure of most business establishments; and business of the seller or customer, whichever is found proper, is currently

similarly unavailable.

with Authority to Print (ATP) for manually bound or loose-leaf receipts or invoices, while system- Pursuant to existing revenue issuances, all business taxpayers must issue receipts/invoices

generated receipts/invoices must have a duly approved Permit to Use (RMO No. 29-2002) or Acknowledgment Certificate (RMC No.10-2020),whichever is applicable. However, considering the abovementioned issues and concerns, in case that the duly authorized or approved receipts/invoices shall be inaccessible or unavailable due to the implementation of the ECQ, the business taxpayers may opt to use any of the following:

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MAY 11 2020 {1!5} m 2fa 1. Bureau of Internal Revenue (BIR) Printed Receipts/Ihvoree&&BPR7RPDoiv.-- Scanned Copy of Receipt/Invoice with Authority to Print (ATP) and pursuant to RMC No. 28-2019, as amended; or, Cf

electronically transmitted in JPEG, PDF or any equivalent format to the

3 Computer-aided Receipt/Invoice in Excel format not covered by an ATP and customer; or,

4 Supplementary Receipts/Invoices were issued (i.e., Delivery Receipts, the customer; or, similarly transmitted electronically in JPEG, PDF or any equivalent format to

S Receipt/Invoice using the existing Computerized Accounting System (CAS) (i.e., Official Receipt and Sales Invoice); or, Acknowledgment Receipts, etc.) in lieu of the Principal Receipts/Invoices

Receipt/Invoice generated from a newly developed receipting/invoicing or its Components with approved Permit to Use (PTU) or Acknowledgement Acknowledgment Certificate, which was used to temporarily generate/issue JPEG, PDF or any equivalent format to the customer. Certificate; however, the said receipt/invoice is being sent electronically or via e-mail in JPEG, PDF or any equivalent format to the customer; or software or CAs or its Components without duly approved PTU or the receipts/invoices and the receipt/invoice is being sent electronically in

order to continue its business operation shall be allowed to do so provided that the following guidelines and procedures must be strictly observed: Any taxpayer who adopted any of the cases/work-around procedures enumerated above in

1. A formal.letter must be submitted to inform the Bureau on the workaround

receipts/invoices, within three (3) days from the effectivity of this Circular procedures being implemented by business taxpayers on the issuance of its indicating following information: a. Name of the taxpayer; h Registered. Address of the Taxpayer

C C Taxpayer Identification Number (TIN) with Branch Code: Temporary measures to be used/being used on the issuance of

e. Statement that taxpayer is amenable to a post-verification of the receipts/invoices during the implementation of the ECQ, indicating the serial numbers of the said receipts/invoices that will be issued;

reported sales during the period covered whenever the Commissioner so orders; and E Signature of taxpayer or its authorized representative and

designation.

The letter must be sent via electronic mail to:

FOR NON LARGE TAXPAYERS: Client Support Service (CSS) (TSPMD) at [email protected] (for Regular Taxpayers); and Attention: Taxpayer Service Programs and Monitoring Division

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MAY 11 2020 1S1Am Af

FOR LARGE TAXPAYERS: Large [email protected] (for large taxpayers registered under RDO 116,125 and 126);or Taxpayers Assistance Division RECORDSMC1.DIV (LTAD) at

ExciseLargeTaxpayersRegulatoryDivision(ELTRD) a [email protected] (for Excise LTs registered under RDO 121 and 124);

LT District Office Cebu at [email protected] (for LTs registered under RDO 123); and

LT District Office Davao at [email protected] and/or [email protected] (for LTs registered under RDO 127).

2.Once the ECQ is lifted, the taxpayer/seller must immediately provide or issue the receipts/invoices to be issued and a copy of the temporary receipt/invoice attached to the file copy for audit purposes. of ECQ.These temporary receipts/invoices should be prioritized in the issuance of authorized receipts/invoices over the current transactions. It should be noted that the actual date of transaction must be indicated in the authorized manual duly authorized receipts/invoices, to their clients/customers to cover all sales transactions that were issued temporary receipts/invoices during the implementation

authorized system-generated receipt/invoice, the actual date of transaction should appear on the face of such system generated receipts/invoices in any manner feasible. Consequently, such receipts/invoices shall not be considered out of period receipts/invoices as these were issued during the ECQ through the temporary measures implemented by the taxpayer. For those taxpayers/sellers using receipting/invoicing system or CAS where such system automatically indicates the date of the transaction, i.e. date generated, on the

3.A Summary of Temporary Receipts/Invoices Issued must be submitted to the respective BIR Offices stated in Item No. 1 above within ninety (90) days from the date of the lifting of the ECQ, following format attached as Annex A

not adopt any temporary measures on the issuance of said receipts/invoices during the implementation of the ECQ shall not be covered by this Circular. All business taxpayers who have access to their duly authorized receipts/invoices and did

This Circular shall take effect immediately.

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Commissioner of Internal Revenue CAESAR R.DULAY

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