The Bureau of Internal Revenue issued on June 30, Revenue Memorandum Circular (RMC) No. 75-2023. Extending the Deadline for the Replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipt/Invoice (NIRI) under Revenue Memorandum Order (RMO) No. 43-2022 originally having June 30, 2023, as its deadline.
All business taxpayers were mandated to exhibit at their place of business the new BIR “Notice to Issue Receipt/Invoice” (NIRI) on or before September 30, 2023. To secure the new notice, taxpayers shall fill out BIR Form No. 51905- Registration Update Sheet to provide or update the designated official e-mail address for the Bureau’s additional manner of serving BIR Orders, Notices, Letters and other processes to the taxpayers.
Those who will fail to comply will be imposed a penalty of a fine of not more than Php1,000.00 pursuant to Section 275 of the Tax Code, as amended.
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