BIR Tax Information, Business Solutions and Professional System: 2024

RR No. - 7 - 2024

To all taxpayers: Important Reminders!

With the release of Revenue Regulations No. 7 - 2024

Invoice shall be the primary written account evidencing the sale of goods and services issued to customers.
Official receipts are no longer considered primary invoice and shall be considered as supplementary documents.

Taxpayers may still use their remaining unused official receipts as primary invoice until December 31,2024.

Provided that they strikethrough the word official receipt on the face of the manual or loose-leaf printed receipts and stamp the invoice and submit an inventory of unused official receipts indicating the number of booklets and corresponding serial numbers to their respective RDOs within 30 days from the effectivity from the effectivity of the said RR.

1. Strikethrough on word "official receipt".
2. Write invoice above official receipt.
3. inventory of receipt deadline of filing May 27,2024.

Inventory Unused Receipt

RR No. 8-2024

RR No. 8-2024 Implementing Section 21(b) of the NIRC of 1997, as Amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.

RR No. 7-2024

RR No. 7-2024 Implementing Sections 113, 235, 236, 237, 238, 242, 243 of the NIRC of 1997, as Amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements;

RR No. 6-2024

RR No. 6-2024 Implementing Section 45 of RA No. 11976, (Ease of Paying Taxes Act), on imposition of reduced interest and penalty rates for micro and small taxpayers;

RR No. 5-2024

Implementing Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the NIRC of 1997, as Amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refunds;

RR No. 4-2024

Implementing Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the NIRC of 1997, as Amended by RA No. 11976 (Ease of Paying Taxes Act), on the Filing of Tax Returns and payment of taxes and other matters affecting the declaration of taxable income;