RMO No. 13-2003: Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices

Summary

RMO No. 13-2003 lets establishments found without authorized receipts/invoices or cash register or point of sale machines operate provisionally using BIR Printed Receipts/Invoices (BPR).

Key points

1. Optional use of BPR. Registered taxpayers required to issue registered receipts or invoices may use the BPR if their transactions need no more than one booklet of fifty pages in one taxable period of not less than 12 months.
2. Mandatory use of BPR. BPR use is mandatory for taxpayers caught during the BIR Tax Compliance Verification Drive committing, for the first time, any of these: failing to register and issue registered receipts, being registered but lacking required receipts, or possessing unregistered or fake receipts, double sets of receipts, or unregistered cash register or POS machines.
3. Required action. These taxpayers go to the Revenue District Office with jurisdiction, apply for the necessary registration, and pay the corresponding penalties within 24 hours.
4. Liabilities remain. Issuing BPR does not relieve the taxpayer of liabilities or penalties for the offenses. The BIR keeps its right to start civil or criminal actions, including closure proceedings.

Who is affected

• Registered taxpayers required to issue receipts or invoices
• Taxpayers found with first-time violations in the BIR Tax Compliance Verification Drive

Deadlines and effectivity

• Payment of penalties and registration: within 24 hours

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