Dear Valued Clients and Friends,

We are sending to you a copy of Bureau of Internal Revenue (BIR) Revenue Memorandum Circular (RMC) No. 41-2020 dated April 8, 2020.

The filing of application for new Authority to Print (ATP) receipts/invoices for expiring principal and supplementary receipts/invoices where the expiration date(s) falls within the period of the Enhanced Community Quarantine (ECQ) is extended until May 13, 2020 or for 30 calendar days after the lifting of the ECQ, if extended.

The used of expired principal and supplementary receipts/invoices that falls within the period of the ECQ, is extended until May 13, 2020 or 30 calendar days after the lifting of the ECQ, if extended, provided that:

• The taxpayer cannot apply for a new ATP due to the ECQ or the application has been filed and received by the BIR but the accredited printer cannot deliver the receipts/invoices to the concerned taxpayer due to the ECQ; and
• Said receipts/invoices to be issued/used shall be stamped “Emergency Extension for Use until May 13, 2020”.

Should you have questions on the above article, please do not hesitate to contact us at info@mtfcounsel.com.

Thank you,

Mata-Perez, Tamayo & Francisco

April 10, 2020

BIR RMC No. 41-2020 

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