BIR reminds biz owners to issue receipts, sales invoices

By Anna Leah Gonzales

July 3, 2023, 7:26 pm

MANILA – The Bureau of Internal Revenue (BIR) on Monday reminded all sellers of their obligation to automatically issue a receipt or invoice for each service rendered or sale of goods.

Starting this month, all business owners must display in their respective establishment or website or social media account the Notice to Issue Receipt/Invoice (NIRI), the BIR said in a statement on Monday.

The NIRI, which was already being issued on a staggered basis by the Revenue District Offices (RDOs)/Large Taxpayers (LT) Divisions to their registered business taxpayers since October 2022, will replace the “Ask for Receipt” Notice (ARN).

Revenue Memorandum Order (RMO) No. 43-2022 issued by the BIR on Sept. 29, 2022 earlier stated that the use of ARN is valid only until June 30 this year.

“With the display of the NIRI in business establishments, all sellers are reminded of their obligation to automatically issue receipt/invoice for each service rendered/sale of goods without waiting for the buyer to ask for it," BIR Commissioner Romeo Lumagui said.

Per Revenue Regulations (RR) No. 10-2019, the BIR Notice to the Public must be prominently displayed within the seller's place of business in an area visible to the public, including all its branches and mobile stores.

All registered business taxpayers requesting the replacement of their old "Ask for Receipt" notice are required to update their registration information before the release of NIRI.

A designated official company email address shall be required, which shall be used by the BIR in serving its orders, notices, letters, and communications, among others, to taxpayers.

"All sellers, whether operating online or offline, must adhere to the requirement of issuance of receipts/invoices for every sale of service/goods, as mandated by our existing laws. Failure to comply with the said requirement will result in the imposition of penalties or other legal consequences provided under the Tax Code, as amended," Lumagui said. (PNA)