[Blueboard] Validity of Official Receipts/ Invoices

cao at admu.edu.ph cao at admu.edu.ph
Mon Sep 2 16:38:46 PHT 2013

DATE	:	August 29, 2013

TO	:	Ateneo Community

FROM	:	Central Accounting Office

SUBJECT	:      Validity of Official Receipts/ Invoices


The Bureau of Internal Revenue recently issued Revenue Memorandum  
Circular No. 52-2013 which clarifies the validity of unused/unissued  
principal and supplementary receipts/invoices as follows:

    -  Receipts with Authority to Print prior to January 1, 2011,  
shall no longer be valid as of August 31, 2013.

    -  Receipts with Authority to Print dated January 1, 2011 to  
January 17, 2013, may be used until October 31, 2013, with the term  
?valid until October 31, 2013 only? stamped prominently on the face of  
the receipts or invoices.

RMC 52-2013 further provides that invalid receipts/invoices are not  
valid proof of substantiation.

Furthermore, Revenue Memorandum Order 12-2013 stated that the  
following information shall be printed at the bottom portion of the  
Official Receipt, Sales Invoice or Cash Invoice (OR/SI/CI):

1)Name, address and Taxpayers Identification Number of the accredited printer;
2)Accreditation number and the date of accreditation of the accredited  
3)ATP number, OCN, date issued (mm/dd/yy) and valid until (mm/dd/yy);
4)BIR permit number (if loose leaf OR/SI/CI);
5)Approved inclusive serial numbers of OR/SI/CI;
6)Security/Special markings/features of the accredited printer;
7)The phrase ?This invoice/receipt shall be valid for five (5) years  
from the date of    the ATP?.

In view of the above, please ensure that the documents you will submit  
for payment or reimbursement purposes are compliant with the above  
provisions of the BIR.

Please be guided accordingly.

Director, Central Accounting Office

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