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RMC No. 107-2019: Extends the validity period of Certificates of Accreditation and Permits to Use pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015

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Summary

RMC No. 107-2019, issued October 15, 2019, further extends the validity of Certificates of Accreditation and Permits to Use (PTUs) under RMC No. 55-2016, as amended, and RMC No. 30-2015.

Key points

  1. Issued before August 1, 2020. The effectivity date is August 1, 2020, and the validity runs until July 31, 2025.
  2. Issued from August 1, 2020 onwards. The effectivity date is the actual date of issuance, and validity is five (5) years from the date of issuance.
  3. Receipts and invoices. All primary and supplementary receipts and invoices show the Effectivity Date as Date Issued and the Valid Until date as provided in the circular. This relates to compliance with Revenue Regulations No. 16-2018.

Who is affected

  • Holders of Certificates of Accreditation and Permits to Use

Deadlines and effectivity

  • Issued before August 1, 2020: effective August 1, 2020, valid until July 31, 2025
  • Issued August 1, 2020 onwards: valid five (5) years from issuance

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMC No. 30-2015RMC No. 36-2018RMC No. 55-2016RR No. 16-2018
Cited byRMC No. 72-2025RR No. 6-2022

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.