RMC No. 28-2019: Prescribes the use of BIR Printed Receipt/Invoice

Key points

1. Receipt rule. All persons subject to an internal revenue tax issue duly registered receipts or sales or commercial invoices at the point of each sale or transfer of merchandise, or service rendered, valued at One Hundred Pesos (P100.00).
2. Temporary BPR/BPI. New business registrants must secure an Authority to Print principal receipts/invoices upon registration. Meanwhile they may get BPR/BPI at the New Business Registrant Counter and use it for fifteen (15) days from registration, with booklets limited to the estimated transactions for that period. They may instead use their own ATP-covered receipts/invoices.
3. Use of BPR/BPI. BPR/BPI serves as principal evidence of the sale of goods, properties or services or lease of properties. It may support expense deductions from ordinary gross income or input tax claims, under existing invoicing rules.
4. Printing and format. Only the BIR may print and issue BPR/BPI. A separate issuance will set the format, and existing BPR in BIR offices that lack the required information are invalid and subject to disposal or destruction.

Who is affected

• New business registrants
• Persons subject to internal revenue tax

Deadlines and effectivity

• BPR/BPI usable for fifteen (15) days from registration