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BIR Releases Amendment Relative to Temporary Measures on the Issuance of Receipts and Invoices
BIR Receipts Invoices

BIR Releases Amendment Relative to Temporary Measures on the Issuance of Receipts and Invoices

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 59-2020, pursuant to the Republic Act (RA) No. 11469, otherwise known as “Bayanihan to Heal As One Act”, amending the provisions of the RMC No. 47-2020 relative to the released guidelines of temporary measures adopted by taxpayers as a relief in compliance with the agency’s receipting and invoicing requirements.

Provisions from the Old Memo

The applicable temporary measures in the issuance of receipts/invoices shall cover registered taxpayers in areas under Enhanced Community Quarantine (ECQ) to ease the concerns of businesses.

Amended Provisions Under the Newly Released RMC 59-2020 

The same procedures from the old provision shall likewise be available to taxpayers under the Modified Enhanced Community Quarantine (MECQ). 

Requirements for Taxpayers under ECQ and MECQ 

All taxpayers under ECQ and MECQ who adopted the temporary measures on issuing their respective duly-authorized receipts and/or invoices shall submit the summary of the following:

  • Temporary Receipts
  • Issued Invoices

Submissions shall be fulfilled within ninety (90) days from the date of lifting of the ECQ or MECQ. 

Applicability for Taxpayers Under GCQ and MGCQ

The abovementioned procedures shall no longer be applicable for business entities under General Community Quarantine (GCQ) or Modified General Community Quarantine (MGCQ). Utilizing the said measures shall be counted as a violation of the receipting/invoicing requirements.


  • Trisha Alexis Maingat

    Trisha Alexis Maingat is a Digital Marketing Specialist juggling ideas to produce concepts for digital and social media campaigns across various online channels. Aside from creative copies, Trish loves to write and contribute articles on topics such as labor and tax advisories, government updates, and business in the Philippines.

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