RMC No. 123-2022

RMC No. 123-2022 clarifies RR No. 6-2022's removal of the five-year validity period on receipts/invoices, effective July 16, 2022. Receipts/invoices that expired on or before July 15, 2022 can no longer be issued and, per RMO No. 12-2013, must be surrendered with an inventory listing to the RDO where the head office or branch is registered, on or before the 10th day after expiry, for destruction. Receipts/invoices under an existing ATP expiring on or after July 16, 2022 may still be issued until fully exhausted, disregarding the five-year validity footer. No penalty applies for late ATP application where the ATP expired on or before July 15, 2022, but using unregistered or already-expired receipts/invoices carries penalties of ₱20,000 (first offense) and ₱50,000 (second offense). The five-year validity phrases on PTU/CAS-generated receipts are no longer required for accreditation/registration, and registered CRM/POS/CAS systems must be reconfigured to remove them by December 31, 2022, with no written notification to the RDO required.