Removal of Validity Period for Official Receipts

The Bureau of Internal Revenue (BIR) has removed the five-year validity period for official receipts, effective July 16, 2022. As such, official receipts and invoices may continue to be issued until fully exhausted. The validity period indicated at the bottom of receipts shall be disregarded and all official receipts and invoices printed moving forward shall no longer include this statement.

This direction supports the Republic Act (RA) No. 11032 also known as "Ease of Doing Business and Efficient Government Service Delivery Act of 2018”.

Authority to Print (ATP) principal and supplementary receipts/invoices inclusive of its serial numbers and its usage shall also have no expiration. Previously, taxpayers with ATP that are about to expire are required to apply for new ATP lo later than sixty (60) days prior to the expiry date.

References

Source: Revenue Regulations (RR) No. 6-2022 | Link | Download