MANILA, Philippines – As most parts of the country shifted to a less-restrictive general community quarantine (GCQ) to resume the majority of business activities, establishments will no longer be allowed to issue temporary receipts, the Bureau of Internal Revenue (BIR) said.

Revenue Memorandum Circular (RMC) No. 59-2020 issued by Internal Revenue Commissioner Caesar R. Dulay said issuing earlier types of receipts, scanned copies, computed-aided in Excel format, and other supplementary receipts/invoices—which was allowed during the enhanced community quarantine (ECQ) due to unavailability of BIR-authorized receipts amid the lockdown—should be discontinued “as the difficulties being addressed therein no longer exist.”

As such, using temporary invoices in areas covered by GCQ “shall be considered in violation of the receipting/invoicing requirements,” Dulay said.

In May, Dulay noted that some receipt printers had been unable to produce when their BIR-issued authority to print expired amid the ECQ, which put a halt to most economic activities in Luzon and other parts of the country since mid-March.

Also, movement restrictions and closure of many establishments hampered the delivery of authorized receipts during ECQ.

Under existing rules, all business taxpayers must issue receipts and invoices printed with BIR authority to print, permit to use, or acknowledgment certificate.

Dulay also reminded taxpayers who had used temporary measures or workaround procedures when issuing receipts to submit a summary of temporary receipts/invoices issued within 90 days from lifting of ECQ or modified enhanced community quarantine (MECQ) in their areas.

Last month, the BIR required establishments to “immediately provide or issue the duly authorized receipts/invoices to their clients/customers to cover all sales transactions that were issued temporary receipts/invoices” during the lockdown period.

Meanwhile, Dulay said in a separate circular that Mayor’s Permit was no longer a mandatory documentary requirement when applying for business registration with the BIR.

However, Dulay in RMC 57-2020 said the BIR “shall not process deficient or incomplete applications or requests, and shall only process an application or request if complete” as mandated under the guidelines of the Republic Act (RA) No. 11032 or the Ease of Doing Business Law.


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