Special InTAX: April 2020 Issue 1 | Volume 5

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.

RMC_2020-41_ExtendingDeadlinetoApplyforATP

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