BIR Revenue Memorandum No. 41-2020
REVENUE MEMORANDUM CIRCULAR NO. 41-2020 issued on April 8, 2020 extends the time for filing of application for new Authority to Print (ATP) Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices. Where the expiration date(s) of said receipts/invoices falls within the period of the Enhanced Community Quarantine (ECQ), the filing of application for new ATP is extended until May 13, 2020 or for thirty (30) calendar days after the lifting of the ECQ (if extended), whichever comes later, without imposition of penalties to the taxpayer. The use of expired principal and supplementary receipts/invoices that falls within the ECQ period is also extended on the same date/period, provided, that:
a. Taxpayer cannot apply for new ATP due to the ECQ or the application has been filed and received by the BIR but the accredited printer cannot deliver the receipts/invoices to the concerned taxpayer due to the ECQ; and
b. Said receipts/invoices to be issued/used shall be stamped “Emergency Extension for Use until May 13, 2020” (if the ECQ is extended, the date shall be 30 days after the last day of ECQ).
