Special InTAX: May 2020 Issue 2 | Volume 2

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 (RMC) No. 47-2020, 6 May 2020, to provide guidelines on temporary measures on receipting/invoicing requirements adopted by taxpayers during the Enhanced Community Quarantine (ECQ), implementing RA No. 11469 or the “Bayanihan to Heal As One Act”.  

The RMC addresses the following difficulties encountered by taxpayers in complying with the receipting/invoicing requirements during the ECQ:

1. Unavailability of manually issued receipts/invoices due to the expiration of the Authority to Print (ATP) receipts/invoices during the ECQ;

2. Manually issued receipts/invoices with ATP or computer-generated receipts/invoices with approved Permit to Use or Acknowledgment Certificate, whichever is applicable, is not accessible due to the closure of most business establishments;

3. Mailing/Sending by sellers of issued duly authorized receipts/invoices via postal services is impossible as standard operating hours are not observed;

4. Sending or receiving of the duly authorized receipts/invoices at the place of business of the seller or customer is currently impossible due to the closure of most business establishments; and

5. Personnel or staff of the business entities are unavailable to scan the receipts/invoices.

To address the above-mentioned issues, taxpayers may opt to use any of the following workarounds:

1. BIR printed receipts/invoices pursuant to RMC No. 28-2019, as amended;

2. Sending electronically or via e-mail, in JPEG, PDF or any equivalent format to the customer, any of the following receipts/invoices:

a. Scanned copy of receipt/invoice with ATP; or,
b. Computer-aided receipt/invoice in Excel format not covered by an ATP; or,
c. Receipt/Invoice using the existing Computerized Accounting System (CAS) with approved Permit to Use (PTU) or Acknowledgement Certificate; or,
d. Receipt/Invoice generated from a newly developed receipting/invoicing software or CAS without duly approved PTU which was used temporarily;

3. Issuing supplementary receipts/invoices (i.e., Acknowledgment Receipt, etc.) in lieu of principal receipts/invoices (i.e., Official Receipt and Sales Invoice).

Any taxpayer who adopted any of the workaround procedures shall be allowed to do so provided they observe the following guidelines and procedures:

1. A formal letter must be submitted to inform the BIR on the workaround procedures being implemented by business taxpayers on the issuance of its receipts/invoices, within three (3) days from the effectivity of this RMC indicating the following information:

a. Name of the Taxpayer;
b. Registered Address of the Taxpayer
c. Taxpayer Identification Number (TIN) with Branch Code;
d. Temporary measures to be used/being used on the issuance of receipts/invoices during the ECQ, indicating the serial numbers of the said receipts/invoices that will be issued;
e. Statement that the taxpayer is amenable to a post-verification of the reported sales during the period covered whenever the Commissioner of Internal Revenue so orders; and
f. Signature of taxpayer or its authorized representative and designation.

The letter must be sent via electronic mail to:



Client Support Services (CSS)

Attention: Taxpayer Service Programs and Monitoring Division (TSPMD) at elenita.mariano@bir.gov.ph (for Regular Taxpayers);


  • Large Taxpayers Assistance Division (LTAD) at mildred.reyes@bir.gov.ph (for large taxpayers registered under RDO 116, 125 and 126);
  • Excise Large Taxpayers Regulatory Division (ELTRD) at ma.rosario.puno@bir.gov.ph (for Excise LTs registered under RDO 121 and 124);


2. Once the ECQ is lifted, the seller must immediately issue the duly authorized receipts/invoices, to their customers to cover all sales transactions that were issued temporary receipts/invoices during the ECQ. The actual date of transaction must be indicated in the authorized manual receipts/invoices to be issued and a copy of the temporary receipt/invoice attached to the file copy for audit purposes.

3. A Summary of Temporary Receipts/Invoices Issued must be submitted to the respective BIR Offices stated in Item No. 1 above within ninety (90) days from the date of the lifting of the ECQ, following format attached as Annex "A".

The RMC also provides that all business taxpayers who have access to their duly authorized receipts/invoices and did not adopt any temporary measures on the issuance of receipts/invoices during the implementation of the ECQ shall not be covered by this RMC.

This RMC shall take effect immediately.


Attached is the full text of the issuance.

RMC No. 47-2020

RMC No. 47-2020 Annex A


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