Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 75-2023: Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022

Files
Download this file

Summary

RMC No. 75-2023 extends to September 30, 2023 the deadline for replacing the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) under RMO No. 43-2022.

Key points

  1. How to get the NIRI. The taxpayer fills out S1905 – Registration Update Sheet to indicate or update the designated official email address. The Bureau uses it as an additional way of serving orders, notices, letters and other communications.
  2. Penalty. Business taxpayers who fail to renew on or before September 30, 2023 face a penalty of not more than ₱ 1,000 under Section 275 of the Tax Code, as amended.
  3. Reporting. The public may report establishments without a posted NIRI through eComplaint OTHERS or Chatbot “Revie” at www.bir.gov.ph.

Who is affected

  • Business taxpayers

Deadlines and effectivity

  • Replacement deadline: September 30, 2023

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

Related issuances

CitesRMO No. 43-2022RR No. 10-2019

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.