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Revenue Memorandum Circular · RMC

RMC No. 75-2023

To extend the deadline for the replacement of the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) until September 30, 2023, and to announce the related registration requirement, penalty for non-compliance, and reporting channels.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
75
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 75-2023 (July 5, 2023) extends the deadline for replacing the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) until September 30, 2023. To secure the NIRI, taxpayers must fill out S1905 - Registration Update Sheet to indicate/update their designated official email address, which the BIR will use as an additional manner of serving orders, notices, letters, communications and other processes. Business taxpayers who fail to renew on or before September 30, 2023 face a penalty of not more than ₱1,000 under Section 275 of the Tax Code, as amended. The public may report establishments without a posted NIRI through eComplaint OTHERS or the Chatbot "Revie" at www.bir.gov.ph.