Summary
RR No. 6-2022 removes the five-year validity period on receipts and invoices, covering ATP, CAS registration and Permit to Use of CRMs and POS machines.
Key points
- Covered applications. The Regulations cover Authority to Print (ATP) receipts and invoices under RMO No. 12-2013, registration of Computerized Accounting System (CAS) under RMC No. 10-2020, RMC No. 5-2021 and RMO No. 9-2021, and Permit to Use (PTU) of CRMs and POS machines under RR No. 11-2004 and RMO No. 10-2005.
- PTUs no longer expire. All PTUs to be issued stay valid unless the BIR revokes them. Grounds include data tampering, major repair, upgrade or modification without prior BIR approval, and violations of the registration policies in RMO No. 10-2005, RMO No. 9-2021 and related issuances.
- Phrases to omit. The phrase ‘THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE’ and the ‘Valid Until’ phrase under RMC No. 107-2019 must be omitted from system-generated receipts and invoices. Systems must be reconfigured to omit them.
- ATP receipts and invoices. ATP principal and supplementary receipts and invoices, with their serial numbers, also have no expiration. The five-year validity phrase and ‘Valid Until (mm/dd/yyyy)’ on manual ones are omitted, or disregarded for unused ones.
- Unused manual receipts. Validity dates printed on unused manual receipts and invoices are disregarded, and the receipts may still be issued until exhausted. Later printings must not carry the phrase.
Who is affected
- Taxpayers applying for ATP, CAS registration or PTU of CRM/POS machines
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.