As of part of the "Ease of Paying Taxes Act" the bureau taxpayer will convert and use the remaining Official Receipts as Invoice under SECTION 8 (2) (2.3). Transitory Provisions of Revenue Regulations (RR) No. 7-2024 to read as follows:
2.3 Reportorial Requirement of Unused Official Receipts to be Used as Invoice Upon Effectivity of these Regulations - All unused manual and loose leaf Official Receipts to be converted as Invoice shall be reported by submitting an inventory of unused official receipts, indicating the number of booklets and corresponding serial numbers within thirty (30) days upon effectivity of these Regulations, to the RDO/LT Office/LT Division where the Head Office or Branch Office is registered, in duplicate original copies. The receiving Branch RDO shall transmit the Original copy to the Head Office RDO and retain the duplicate copy.
Please refer https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202024/RR%20No.7-%202024.pdf of the full text of RR No. 7-2024.
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