As of part of the "Ease of Paying Taxes Act" the bureau taxpayer will continue the use of remaining Official Receipts as supplementary under SECTION 8 (2) (2.1). Transitory Provisions of Revenue Regulations (RR) No. 7-2024 to read as follows:
2. Unused Official Receipts -
2.1 Taxpayer to continue the use f remaining Official Receipts as supplementary document. - All unused or unissued Official Receipts may still be used as supplementary document until fully consumed, provided that the phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" is stamped on the face of the document upon effectivity date of these Regulations. The Official Receipt, along with other equivalent such as Collection Receipt, Acknowledgement Receipt and Payment Receipt are all the same, serve as proof of payment that cash has been received or that payment has been received or that payment has been collected/made for goods and/or services.
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.