Alternative modes of issuing receipts/invoices during ECQ and MECQ, not applicable during GCQ

The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) 592020 on June 9, 2020, informing taxpayers on the receipting/invoicing requirements during the modified enhanced community quarantine (MECQ), general community quarantine (GCQ) and modified GCQ.

For taxpayers under MECQ, the workaround procedures or temporary measures provided under RMC 47-2020 shall also apply. The deadline for submission of the summary of temporary receipts/ invoices issued is within 90 days from the date of lifting of the ECQ or MECQ.

If the taxpayer adopted the workaround procedures only during ECQ, the deadline is 90 days from lifting of the ECQ. For those who continued to implement the procedures during MECQ, the deadline is 90 days from lifting of the MECQ.

For those under GCQ and modified GCQ, the workaround procedures for receipting/invoicing requirements can no longer be applied. During this period, taxpayers should already issue original receipts or invoices bearing an authority to print or a computerized accounting system permit. The continued use of the workaround procedures shall be considered a violation of invoicing requirements.

Please be guided accordingly.