RR 6-2022 copy

Revenue Regulations (RR) No. 6-2022, issued June 30, 2022, removes the five-year validity period on receipts/invoices. It covers taxpayers applying for Authority to Print (ATP) of official receipts/sales and other commercial invoices, registration of Computerized Accounting Systems (CAS), and Permit to Use (PTU) of cash register machines (CRMs) and point-of-sale (POS) machines. PTUs will now be valid unless revoked by the BIR (e.g., for tampering with sales data, unapproved major system changes, or registration violations). The previously required 'valid for five years' and 'Valid Until' phrases must be omitted from newly printed and system-generated receipts/invoices; unused manual receipts bearing those phrases may still be issued until fully exhausted, and existing systems/software must be reconfigured to omit the phrases.