QUEZON CITY -- Effective July 16, 2022, official receipts and invoices have no more validity period and therefore may still be issued until fully exhausted.

Through the recently issued Revenue Regulations (RR) No. 6-2022, the Bureau of Internal Revenue (BIR) has removed the five-year validity period on all printed and system-generated receipts/invoices. This is in line with Republic Act (RA) No. 11032 also known as "Ease of Doing Business and Efficient Government Service Delivery Act of 2018” and as part of the Bureau’s continuous efforts in revisiting its policies and business processes to improve, streamline and reduce financial burden on the part of taxpayers.

Based on the regulations, the previously required phrases “This invoice/receipt shall be valid for five (5) years from the date of the Permit to Use” and “Valid Until” at the bottom portion of the system-generated receipts/invoices shall be omitted.

Authority to Print (ATP) principal and supplementary receipts/invoices inclusive of its serial numbers and its usage shall also have no expiration, thus the same aforementioned phrases stating the validity date on the manual receipts/invoices previously required shall also be omitted.

As cited in the transitory provisions of the said regulations, the validity date and abovementioned phrase printed on the unused manual principal and supplementary receipts/invoices shall be disregarded and the same may still be issued until fully exhausted. Similarly, all system-generated receipts/invoices that were issued with the same phrases based on the previously approved Cash Register Machines (CRM) and Point-of-Sale (POS) machines and system/software with corresponding PTU/AC shall be disregarded. However, the said CRM/POS machines and system/software generating such receipts/invoices must be reconfigured to omit the said phrases.

For more information, see the full text of Revenue Regulations No. 6-2022 at www.bir.gov.ph. (BIR)