RMC No. 41-2020: Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices

Key points

1. Extended ATP application. Where the expiration date falls within the Enhanced Community Quarantine (ECQ) period, applications for a new ATP are extended until May 13, 2020, or thirty (30) calendar days after the ECQ is lifted if it is extended, whichever comes later. No penalties are imposed.
2. Use of expired receipts and invoices. Use of expired principal and supplementary receipts/invoices is extended on the same date or period. The taxpayer must be unable to apply for a new ATP due to the ECQ, or have filed an application that the accredited printer cannot deliver because of the ECQ.
3. Stamp required. Receipts and invoices issued under the extension are stamped Emergency Extension for Use until May 13, 2020. If the ECQ is extended, the date is 30 days after the last day of the ECQ.

Who is affected

• Taxpayers with principal and supplementary receipts/invoices expiring within the ECQ period

Deadlines and effectivity

• Application and use extended until May 13, 2020, or thirty (30) calendar days after the lifting of the ECQ if extended, whichever comes later