BIR Extends Deadline for Replacement of Ask for Receipt Notice with Notice to Issue Receipt/Invoice

On 30 June 2023, the Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular No. 75-2023 (“RMC 75-2023”) which extended the deadline for the replacement of the Ask for Receipt Notice (“ARN”) with the Notice to Issue Receipt/Invoice (“NIRI”) until 30 September 2023. 

The BIR previously fixed the validity of the ARN to be only until 30 June 2023, after which it was to be replaced by the NIRI beginning October 2022. While this initial deadline was already set, the BIR provided the extension as a result of business taxpayers’ inquiries on the replacement of the ARN with the NIRI.  

As a response to these inquiries, RMC 75-2023 provides that business taxpayers must accomplish S1905 – Registration Update Sheet to secure the NIRI and to indicate or update the designated official email address. Such address shall thereafter be used by the BIR as an additional manner in serving BIR orders, notices, letters, communications, and other processes to the taxpayers.

Lastly, it must be noted that all business taxpayers who fail to replace the ARN with the NIRI on or before 30 September 2023 shall be imposed a penalty of a fine of not more than PHP1,000.00 pursuant to Section 275 of the Tax Code, as amended.