Summary
RMO No. 43-2022 sets the policies and procedures for issuing and using the Notice to Issue Receipt/Invoice (NIRI) under Revenue Regulations (RR) No. 10-2019.
Key points
- Who receives a NIRI. New business registrants, head office and branches, get it from their RDO. Online sellers and merchants, vloggers, social media influencers and online content creators earning income from the platform or advertising also receive it.
- Old Ask for Receipt Notice. Notices issued under RR No. 7-2005 stay valid until June 30, 2023. They are replaced through staggered NIRI issuance by the last digit of the TIN.
- Staggered schedule. TIN ending 1 and 2 begin October 3, 2022, 3 and 4 begin November 2, 2022, and 5 and 6 begin December 1, 2022. TIN ending 7 and 8 begin January 2, 2023, and 9 and 0 begin February 1, 2023.
- Registration update and email. Taxpayers asking to replace the old notice must update their registration first. A designated official company email address is required, and the BIR uses it to serve orders, notices and other processes.
- Supply of NIRI. The ACIR-CSS approves the initial quantity released by the Property Division. Offices request more through a Requisition and Issue Slip processed by the TSPMD.
Who is affected
- New business registrants
- Online sellers, merchants, vloggers, social media influencers and online content creators
- Existing registered business taxpayers with an Ask for Receipt Notice
Deadlines and effectivity
- Old Ask for Receipt Notice valid until June 30, 2023
- TIN 1 and 2: beginning October 3, 2022
- TIN 3 and 4: beginning November 2, 2022
- TIN 9 and 0: beginning February 1, 2023
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.