REVENUE MEMORANDUM CIRCULAR NO. 52-2013 issued on August 12, 2013 clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013.

     All principal and supplementary receipts/invoices with Authority to Print (ATP) dated prior to January 1, 2011 shall no longer be valid as of August 31, 2013 pursuant to Revenue Regulations No. 18-2012 and Revenue Memorandum Circular No. 44-2013.

     Issuance of said receipts/invoices starting August 31, 2013 constitutes a violation of Section 264 of the Tax Code of 1997, as amended, and is considered as if no receipt/invoice was issued. Consequently, no deduction from gross income shall be allowed using these receipts/invoices as these are not valid proof of substantiation. Furthermore, in case of VAT-registered persons, no input tax may be claimed using these receipts/invoices.

     All principal and supplementary receipts/invoices with ATP dated January 1, 2011 to January 17, 2013 may be used until October 31, 2013 provided that new ATP was issued on or before August 30, 2013. However, application for new ATP filed after April 30, 2013 is deemed to have been filed out of time and subject to a penalty of P 1,000.00 pursuant to Section 264 of the Tax Code, as amended.

     In all principal and supplementary receipts/invoices which can still be used until October 31, 2013, the words “valid until October 31, 2013 only” shall be stamped prominently on the face of the receipts or invoices (original and duplicate copies). Otherwise, no deduction and input tax may be claimed using these receipts/invoices.

     A report on the compliance and matching of taxpayers’ database as against the ATPs issued as of January 18, 2013 by the Revenue District Officers (RDOs) and ChiefLarge Taxpayers District Offices (Chief-LTDOs) shall be submitted to the Regional Director (RD)/Assistant Commissioner-Large Taxpayers Service (ACIR-LTS). A Mission Order shall be issued by the RD/ACIR-LTS based on the report and upon recommendation of the RDO/Chief-LTDO.

     A certified true copy of the ATP shall be included as attachment in any application for tax clearance. Accordingly, non-submission of ATP shall be a ground for non-issuance of tax clearance for whatever purposes.