REVENUE MEMORANDUM CIRCULAR NO. 28-2019 issued on February 26, 2019 prescribes the use of Bureau of Internal Revenue (BIR) Printed Receipt/Invoice (BPR/BPI).

All persons subject to an internal revenue tax shall, at the point of each sale and transfer of merchandise or for services rendered valued at One Hundred Pesos (P100.00), issue dulyregistered receipts or sale or commercial invoices.

New business registrants are required to secure Authority to Print (ATP) principal receipts/invoices upon registration with the BIR. However, in order for them to immediately commence business operations after registration, they shall be allowed to secure BPR/BPI at the time of registration from the New Business Registrant Counter in the meantime that their receipts are being printed. They shall be allowed to use the said BPR/BPI for a period of fifteen (15) days from the date of registration, hence, the number of booklets to be issued shall be
limited to the estimated number of transactions for such period. However, new business registrants may opt not to avail of the BPR/BPI and make use of their own receipts/invoices covered by the ATP issued during registration.

The BPR/BPI shall be issued as principal evidence in the sale of goods and or properties and or services or lease of properties. It can be used as a supporting document in claiming expenses as deduction from ordinary gross income or claim as input tax credit subject to existing rules and regulations on invoicing requirements for taxation purposes.

Only the BIR is allowed to print and issue the BPR/BPI. A separate revenue issuance shall be issued prescribing the format to be used in printing the BPR/BPI to conform with existing revenue issuances. All existing BPR in the BIR offices that do not comply with the format showing required information are deemed invalid and subject to appropriate disposal/destruction.