BIR: Extended The Validity of Unused/ Unissued Receipt
Good News folks! The BIR extended the validity of unissued and Unused Receipt!
Circular 2013-014: BIR Revenue Memorandum Circular 44-2013 - Extending the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of Revenue Regulation No. 18-2012, from June 30, 2013 to August 30, 2013. However, the deadline for filing an application for the printing of new receipts to replace all unused/unissued principal/supplementary receipts/invoices printed prior to January 18, 2013, shall be maintained as of April 30, 2013, and therefore all applications received after said date shall be considered late application and the penalties for late filing shall be imposed.
Source: PMAP
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