Due to the clamor of some taxpayers, the Bureau of Internal Revenue (BIR) extended the validity of receipts and invoices, doing away with the five-year validity period.
Based on Revenue Regulations No. 6-2022, the BIR said some taxpayers clamored that they incurred “additional costs in printing new sets of manual receipts or invoices once the five-year validity already lapsed despite the remaining inventory of the said receipts and invoices.”
Tampering of sales data or integrity of the data and/or software specifications or features to alter or avoid the recording of a sale transaction. Any violations of the policies and procedures for registration under RMO No. 10-2005 and RMO No. 9-2021 and other related revenue issuances. Meanwhile, the authority to print principal and supplementary receipts or invoices inclusive of their serial numbers and their usage shall also have no expiration, thus the phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE YEARS FROM THE DATE OF THE ATP” and the phrase “Valid Until ” on the manual receipts or invoices shall be omitted.