REVENUE REGULATIONS NO. 6-2022 issued on June 30, 2022 removes the five-year validity
period on receipts/invoices.
Pursuant to the provisions of Section 244 of the National Internal Revenue Code (NIRC) of
1997, as amended, these Regulations shall cover taxpayers who will apply for the following:
a. Authority to Print (ATP) Official Receipts (ORs), Sales Invoices (SIs) and Other
Commercial Invoices (CIs) based on Revenue Memorandum Order (RMO) No.
12-2013;
b. Registration of Computerized Accounting System (CAS)/Component of CAS based on
Revenue Memorandum Circular (RMC) No. 10-2020, RMC No. 5-2021 and RMO No.
9-2021; and
c. Permit to Use (PTU) Cash Register Machines (CRMs) and Point-of-Sale (POS)
machines based on Revenue Regulations (RR) No. 11-2004 and RMO No. 10-2005.
The five-year validity period of the PTU and/or system-generated receipts/invoices based on
the abovementioned revenue issuances is removed; hence all PTUs to be issued shall be valid unless
revoked by the Bureau of Internal Revenue (BIR) on grounds which shall include, but not limited to,
the following:
a. Tampering of sales data/integrity of the data and/or software specification/features to
alter/avoid the recording of a sale transaction;
b. Any major repair, upgrade, integration and modification/alteration without prior
notification and approval by the BIR office concerned, including the items enumerated in
Section V, Item No. 8 of RMO No. 9-2021, to wit:
i. Change in the functionalities of the system, particularly on enhancements that will
have a direct effect on the financial aspect of the system that includes modified
computations and other financial-related issues that were considered;
ii. Addition or removal of modules or submodules within the system that will have a
direct impact on the financial aspect of the system;
iii. Change in the system/software Version or Release Number that will have
enhancements on the financial aspect of the system; and
iv. All other enhancements that will be deemed as a major system enhancement based
on the recommendation of the technical evaluators of the BIR;
c. Any violation(s) on the policies and procedures for registration under RMO No. 10-2005
and RMO No. 9-2021, and other related revenue issuances.
The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS
FROM THE DATE OF THE PERMIT TO USE” as previously required under RR No. 10-2015,
as amended by RR No. 16-2018, and the phrase “Valid Until” required on RMC No. 107-2019 shall
be OMITTED at the bottom portion of the system-generated receipts/invoices.
ATP principal and supplementary receipts/invoices inclusive of its serial numbers and its
usage shall also have no expiration, thus, the phrase “THIS INVOICE/RECEIPT SHALL BE
VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.” and the phrase “Valid Until
(mm/dd/yyyy)” on the manual receipts/invoices previously required on RMO No. 12-2013 shall also
be OMITTED (or DISREGARDED for unused receipts/invoices).
The validity date and the phrase as mentioned under Section 3 (3) of these Regulations printed
on the unused manual principal and supplementary receipts/invoices shall be disregarded and the
same may still be issued until fully exhausted. Further, the subsequent printing of manual
receipts/invoices upon the effectivity of these Regulations must not reflect the phrase (under Section
3 (3) of these Regulations) and shall no longer adopt the five-year validity.
All system-generated receipts/invoices that were issued with the aforementioned phrases
previously required under RR No. 10-2015, as amended by RR No. 16-2018 and RMO No. 9-2021,
and RMC No. 107-2019 based on the previously approved system/software with corresponding
PTU/AC shall be disregarded; however, the said system/software generating such receipts/invoices
must be reconfigured to omit the said phrases.
All system-generated receipts/invoices that were issued with the aforementioned phrases
previously required under RR No. 10-2015, as amended by RR No. 16-2018, and RMC No.
107-2019, based on the previously approved CRMs and POS machines with corresponding PTU
shall be disregarded; however, the said system/software generating such receipts/invoices must be
reconfigured to omit the said phrases.