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)

Summary

RMC No. 47-2020 prescribes temporary receipting and invoicing measures that taxpayers may adopt during the Enhanced Community Quarantine (ECQ), in relation to RA No. 11469 (Bayanihan to Heal as One Act).

Key points

1. Regular rule. Business taxpayers must issue receipts or invoices with an Authority to Print (ATP), or system-generated ones with an approved Permit to Use (PTU) or Acknowledgment Certificate. Temporary measures apply only if the authorized receipts or invoices are inaccessible or unavailable because of the ECQ.
2. Allowed temporary measures. Options include BIR Printed Receipts/Invoices under RMC No. 28-2019, as amended, and scanned ATP receipts sent electronically in JPEG, PDF or an equivalent format. Others are Excel computer-aided receipts, supplementary receipts such as delivery or acknowledgment receipts, and electronically sent receipts from a CAS with approved PTU or from new software without approved PTU.
3. Letter to the BIR. A taxpayer using these measures must e-mail a formal letter to the BIR office named in the Circular within three (3) days from effectivity. It states the taxpayer’s name, address, TIN with Branch Code, the measures and serial numbers used, a statement accepting post-verification of reported sales, and the signature of the taxpayer or representative.
4. After the ECQ is lifted. The seller must promptly issue the duly authorized receipts or invoices for all sales covered by temporary ones, giving them priority over current transactions. The actual transaction date must appear on them, and a copy of the temporary receipt is attached to the file copy. These receipts are not treated as out of period.
5. Summary report. A Summary of Temporary Receipts/Invoices Issued, in the format of Annex “A”, is submitted to the BIR offices named in the Circular within ninety (90) days from the lifting of the ECQ.
6. Not covered. Business taxpayers who have access to their authorized receipts or invoices and adopted no temporary measure are not covered.

Who is affected

• Business taxpayers whose authorized receipts or invoices were inaccessible during the ECQ and who adopted temporary measures

Deadlines and effectivity

• Letter to the BIR: within three (3) days from effectivity
• Summary of temporary receipts: within ninety (90) days from lifting of the ECQ

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