Special InTAX: April 2020 Issue 1 | Volume 5

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 41-2020, 08 April 2020, clarifying that the filing of application for the new Authority to Print (ATP) for principal/supplementary invoices expiring within the period of the Enhanced Community Quarantine (ECQ), is extended until 13 May 2020 or for 30 calendar days after lifting the ECQ, whichever comes later. Likewise, the use of said receipts/invoices expiring within the ECQ is also extended until 13 May 2020 or 30 calendar days after the lifting of the ECQ, whichever comes later, provided that:

1. The taxpayer cannot apply for new ATP due to the ECQ or has filed for application but the accredited printer cannot deliver receipts/invoice due to the ECQ; and,

2. Receipts/invoices to be used are stamped “Emergency Extension for Use until May 13, 2020”.

The extensions are applicable to all concerned taxpayers nationwide.


Attached is the full text of the issuance.



The materials contained in InTAX were compiled by R.G. Manabat & Co. from various sources. The subjects are discussed in brief/general terms and are intended to provide an overview of the recent and relevant developments relating to Philippine tax laws and various government regulations. This information is for guidance only and should not be regarded as a substitute for appropriate professional advice.

R.G. Manabat & Co. accepts no liability with regard to the information the firm has provided or any action that may be taken by readers of InTAX. The information contained herein is updated until the date of publication.

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