REVENUE MEMORANDUM CIRCULAR NO. 47-2020 issued on May 11, 2020 prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of Republic Act (RA) No. 11469 (Bayanihan to Heal as One Act).

All business taxpayers must issue receipts/invoices with Authority to Print (ATP) for manually bound or loose-leaf receipts or invoices, while system-generated receipts/invoices must have a duly approved Permit to Use (PTU) or Acknowledgment Certificate, whichever is applicable. However, in case the duly authorized or approved receipts/invoices shall be inaccessible or unavailable due to the implementation of the ECQ, the business taxpayers may opt to use any of the following:
a. Bureau of Internal Revenue (BIR) Printed Receipts/Invoices (BPR/BPI) pursuant to Revenue Memorandum Circular No. 28-2019, as amended; or,
b. Scanned copy of Receipt/Invoice with ATP and electronically transmitted in JPEG, PDF or any equivalent format to the customer; or,
c. Computer-aided Receipt/Invoice in Excel format not covered by an ATP and similarly transmitted electronically in JPEG, PDF or any equivalent format to the customer; or,
d. Supplementary Receipts/Invoices issued (i.e., Delivery Receipts, Acknowledgment Receipts, etc.) in lieu of the Principal Receipts/Invoices (i.e., Official Receipt and Sales Invoice); or,
e. Receipt/Invoice using the existing Computerized Accounting System (CAS) or its Components with approved PTU or Acknowledgement Certificate; however, the said receipt/invoice is being sent electronically or via e-mail in JPEG, PDF or any equivalent format to the customer; or,
f. Receipt/Invoice generated from a newly-developed receipting/invoicing software or CAS or its components without duly approved PTU or Acknowledgment Certificate, which was used to temporarily generate/issue the receipts/invoices and the receipt/invoice is being sent electronically in JPEG, PDF or any equivalent format to the customer.

In order to continue its business operation, any taxpayer who adopted any of the cases/work-around procedures enumerated above shall be allowed to do so provided, that a formal letter shall be submitted to the BIR, within three (3) days from the effectivity of this Circular, regarding the work-around procedures being implemented on the issuance of its receipts/invoices.

The letter, which shall be sent via e-mail to the concerned BIR office specified in the Circular, shall indicate the following information:
a. Name of the taxpayer;
b. Registered Address of the Taxpayer;
c. Taxpayer Identification Number (TIN) with Branch Code;
d. Temporary measures to be used/being used on the issuance of receipts/invoices during the implementation of the ECQ, indicating the serial numbers of the receipts/invoices that will be issued;
e. Statement that taxpayer is amenable to a post-verification of the reported sales during
the period covered whenever the Commissioner so orders; and
f. Signature of taxpayer or its authorized representative and designation.

Once the ECQ is lifted, the taxpayer/seller must immediately provide or issue the duly authorized receipts/invoices to their clients/customers to cover all sales transactions that were
issued temporary receipts/invoices during the ECQ period. These temporary receipts/invoices
should be prioritized in the issuance of authorized receipts/invoices over the current transactions.
The actual date of transaction must be indicated in the authorized manual receipts/invoices to be issued and a copy of the temporary receipt/invoice shall be attached to the file copy, for audit purposes.

For those taxpayers/sellers using receipting/invoicing system or CAS where such system automatically indicates the date of the transaction, i.e. date generated, on the authorized systemgenerated receipt/invoice, the actual date of transaction should appear on the face of such systemgenerated receipts/invoices in any manner feasible. Consequently, such receipts/invoices shall not be considered “out of period” receipts/invoices as these were issued during the ECQ through the temporary measures implemented by the taxpayer.

A Summary of Temporary Receipts/Invoices Issued must be submitted to the concerned
BIR offices specified in the Circular within ninety (90) days from the date of the lifting of the ECQ
following the format in Annex “A” of the Circular.

All business taxpayers who have access to their duly authorized receipts/invoices and did
not adopt any temporary measures on the issuance of said receipts/invoices during the
implementation of the ECQ shall not be covered by the Circular.