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BIR Further Extends the Application Time for New Authority to Print Receipt and Invoices of Taxpayers
BIR Further Extends the Application Time for New Authority to Print Receipt and Invoices of Taxpayers
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By Trisha Alexis Maingat News 04/15/2020
Authority to Print

BIR Further Extends the Application Time for New Authority to Print Receipt and Invoices of Taxpayers

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 41-2020, relative to Proclamation No. 929 implementing the Enhanced Community Quarantine (ECQ) and Republic Act (RA) No. 11469 or the “Bayanihan to Heal as One Act”, clarifying extensions in the time of application for new Authority to Print  (ATP) receipts and/or invoices of taxpayers. 

 

Type of Transaction/ DocumentsOriginal Due DateExtended Due Date
Filing of application for new Authority to Print (ATP)

*for expiring principal and supplementary receipts/ invoices

Expiration date falls due during the ECQMay 13, 2020 or for thirty (30) days from the date of the lifting of ECQ

(whichever comes later)

Usage of expired principal and supplementary receipts/ invoices*Expiration date falls due during the ECQ May 13, 2020 or for thirty (30) days from the date of the lifting of ECQ

(whichever comes later)

 

*Usage of expired principal and supplementary receipts/ invoices are extended provided that:

  • Taxpayer is not able to apply for new ATP due to ECQ or the application has been filed and received but receipts/invoices are not delivered due to ECQ
  • Receipts/invoices to be issued/used shall be stamped “Emergency Extension for Use Until May 13, 2020”

Author

  • Trisha Maingat

    Atty. Trisha Alexis R. Maingat is a Philippine lawyer providing strategic legal services in tax and civil litigation, corporate governance, regulatory compliance, contract drafting and review, transaction support, family law, estate settlement, data privacy, intellectual property, and labor and employment disputes. She has worked within highly regulated industries, including energy, utilities, telecommunications, and multinational corporate services. A consistent Dean’s Lister, she earned her Juris Doctor from Arellano University School of Law, graduating with the Order of the Flaming Arrows Award, and served as Chairperson of the Arellano Bar Operations Commission and President of the Arellano Law Academic Society.

    View all posts

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