RR No. 19-2018 — Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers (Published in Manila Bulletin on August 13, 2018) Digest | Full Text

REPUBLiC OF THE PFIILIPPINES 0 $ ALi0 2018 DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City REYENUE REGULATIONS NO. lq- 20t8 : SUBJECT Amends Revenue Regulations (RR) No. 13-2018 Particularly on the Use of Invoices / Receipts of Previously Registered VAT Taxpayers who are now Non-VAT Taxpayers Pursuant to Section 84 of Republic Act (RA) No. 10963, or the "Tax Reform for Acceleration and Inclusion (TRAIN Law)" : All Internal Revenue Officials, Employees and Others Concerned - SECTION 1. SCOPE. Pursuant to the provisions of Sections 244 and 245 of the i.latiorral Interrral Revenue Code of 1991 (TaxCode), as arnended, these Regulations are hereby promulgated to amend the transitory provisions of RR No. I 3-201 8 on the use of invoices / ieceipts which were stamped "Non-VAT registered as of (date of filing an application for update of registration). Not valid for claim of input tax." SECTION 2. AMENDMENT.- Section l3 of RR No. 13-2018 is hereby amended by providing deadline on the use of stamped Non-VAT invoices/receipts to read as follows: ..SECTION 13. TRANSITORY PROVISIONS. _ xxx xxx xxx A number of unused invoices/receipts, as determined by the taxpayer with the approval of the appropriate BIR Office, rnay be allowed for use, provided the phrase "Non-VAT registered as of (date of filing an application for update of registration). Not valid for claim of input tax." shall be stamped on the face of each and every copy thereof, until new registered non-VAT invoices or receipts have been printed and received by the taxpayer orUntl upon receipt of newly-printed Aueust 31. 2018, @. registered non-VAT invoices or receipts, the taxpayer shall submit, on the iame dav, a new inventory list of, and surrender for cancellation, all unused prev iously-stam ped invoices/rece ipts." SECTION 3. REPEALING CLAUSE. - All revenue issuances inconsistent with the provisions of these Regulations are hereby amended, modified or repealed accordingly. Recotnmelid ing APProi'al : CARLOS G. DOMI UE,Z _76--,eo-,-$1t Secretary of Finance CAESAR R. DULAY AU0 0 2 Zij1fi Commissioner of Internal Revenue 003359 018518 EAU OF INTEEHAL RFVE AUG 09 FC(.)rr[)S MG I. Dl vrsto