As some stores selling essential goods ran out of official receipts during enhanced community quarantine (ECQ), the Bureau of Internal Revenue (BIR) has allowed the use of temporary invoices.
Internal Revenue Commissioner Caesar R. Dulay noted in Revenue Memorandum Circular (RMC) No. 47-2020 issued on May 6 that some printers had been unable to churn out receipts when their authority to print expired amid the ECQ, which put a halt to most economic activities in Luzon and other parts of the country since mid-March.
Also, movement restrictions and closure of many establishments hampered delivery of BIR-acknowledged receipts, Dulay added.
Under existing rules, all business taxpayers must issue receipts and invoices allowed for printing and use by the BIR.
But given the absence of official receipts, the BIR temporarily allowed the use of scanned copies, computer-generated receipts and other forms of receipts that should also be reported to the BIR.
Business taxpayers must e-mail a letter to the BIR explaining their workaround procedures in lieu of lack of mandatory receipts and invoices.
Upon lifting of the ECQ, establishments are required to issue official receipts covering sales or transactions given temporary receipts during the lockdown, the BIR said.
Establishments must also submit to the BIR a summary of the temporary receipts or invoices within 90 days after the lifting of ECQ.