REVENUE MEMORANDUM CIRCULAR NO. 117-2019 issued on November 6, 2019 amends Section II, paragraph one (1) of Revenue Memorandum Circular (RMC) No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/Invoice (BPR/BPI).

In order for new business registrants to immediately commence its business operations after registration, they shall be allowed to secure (buy) BPR/BPI at the time of registration from the New Business Registrant Counter (NBRC), in lieu of securing an Authority to Print (ATP) principal receipts/invoices. An ATP principal receipts/invoices shall become optional for new business registrants during registration, in case they opted to buy the BPR/BPI for their use. They shall be allowed to use said BPR/BPI during the first year of business operation or until its full consumption, whichever comes first.

In addition, new business registrants who opted to use BPR/BPI during its first year of business operations are required to secure an ATP principal receipts/invoices beginning its second year of its operation or before the remaining BPR/BPI are fully consumed, whichever comes later.

For taxpayers whose business transactions will require the use of not more than one booklet of fifty sets in one taxable period (not less than twelve months), they shall be allowed to secure (buy) BPR/BPI even beyond the one-year period from the date of business registration with the BIR.

The use of BPR/BPI is in lieu of principal receipts/invoices of the new business registrants. Thus, an ATP for supplementary receipts/invoices are required if the new business registrants shall use supplementary receipts/invoices. Moreover, new business registrants may also use their own principal receipts/invoices with an ATP issued during registration in case BPR/BPI shall not be used