REVENUE MEMORANDUM CIRCULAR NO. 44-2013 issued on June 11, 2013 extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 from June 30, 2013 to August 30, 2013. However, the deadline for filing an application for the printing of new receipts to replace the said receipts/invoices 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.

     All unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 shall be surrendered to the Revenue District Office where the taxpayer is registered on or before the 10th day after the date of printing stated in the new principal and supplementary receipts/invoices. The date of the new principal and supplementary receipts/invoices is the date of expiration of the validity period of the unused/unissued receipts/invoices.

     After August 30, 2013, all principal and supplementary receipts/invoices printed prior to January 18, 2013 shall no longer be valid. Issuance of said receipts/invoices shall be deemed to be an issuance of an invalid receipt or deemed as if no receipts were issued and a violation of Section 264 of the National Internal Revenue Code. Transactions with said receipts are deemed not properly substantiated and may not be allowed as a deduction.