RMO No. 43-2022 Digest RGA

RMO No. 43-2022 (September 29, 2022) prescribes the policies, guidelines and procedures for the issuance and use of the Notice to Issue Receipt/Invoice (NIRI) pursuant to RR No. 10-2019. It covers New Business Registrants (head office and branches) issued by the RDO where the taxpayer is registered, as well as online sellers, merchants, vloggers, social media influencers and online content creators earning income from the platform and/or advertising. Existing 'Ask for Receipt' Notices issued under RR No. 7-2005 remain valid until June 30, 2023 and will be replaced through staggered issuance of NIRI to existing business registrants based on TIN ending digits (from October 3, 2022 to February 1, 2023). Taxpayers requesting replacement must update their registration information and provide a designated official company email address before NIRI release. The order also assigns internal roles: ACIR-CSS approves initial NIRI quantities based on TSPMD recommendation, the Property Division releases/ships NIRI to Regional/District Offices, and RIS requests are submitted by AHRMD on behalf of RDOs or directly by RDOs, with TSPMD processing them.