REVENUE MEMORANDUM CIRCULAR NO. 107-2019 issued on October 15, 2019 further extends the validity period of the Certificates of Accreditation and Permits to Use (PTUs) pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended and RMC No. 30-2015.

The validity period or effectivity date for both the Certificates of Accreditation and PTUs shall be based on the date of issuance, as follows:

Date of Issuance Prior to August 1, 2020  Effectivity Date August 1, 2020 Validity/ Valid Until July 31, 2025
Date of Issuance August 1, 2020 onwards  Effectivity Date Actual date of issuance Validity/ Valid Until Five (5) years from the date of issuance

All primary and supplementary receipts/invoices must reflect the “Effectivity Date” as “Date Issued” and the “Valid Until” based on the provisions stated in the Circular and in relation to the compliance requirements with Revenue Regulations No. 16-2018.