[JUNE 2024]

LEGAL UPDATES

BUREAU OF INTERNAL REVENUE (BIR)

Issuing Agency Bureau of Internal Revenue

Issuance No. RR No. 11-2024

Issuance Name Amending the Transitory Provisions of Revenue

Regulations No. 7- 2024 Relative to the Deadlines for
Compliance with the Invoicing Requirements

Date of Issuance June 18, 2024

Summary/Salient RR No. 11-2024 amends the transitory provisions of RR No. 7-

Provisions 2024 on the guidelines for compliance of Ease of Paying Taxes
(EOPT) Act.
Firstly, the BIR now allows both Official Receipts and Billing
Statements/Statements of Account/Statement of Charges to be
converted into Billing Invoice. Further, in RR No. 7-2024,
taxpayers are only allowed to use these converted Invoices or
Billing Invoices until December 31, 2024,but now they are
allowed to be used until it is fully consumed; provided that these
converted invoices contain the required information under RR
No. 7-2023, including quantity, unit cost, and description or
nature of the service. If the required information is not readily
available in the converted Invoice or Billing Invoice, these may
be stamped to comply with these requirements.
Further, these converted Invoices or Billing Invoices may be
considered valid for claiming input tax and proof of both sales
transactions and payments of the same time from April 27, 2024
until they are fully consumed; provided that Section 3(D)(3) of
RR No. 7-2024 is fully complied with. Any manual or looseleaf
“Official Receipt” issued without a stamped “Invoice” shall not be
eligible for input tax claims and considered only as
supplementary documents.
Additionally, the stamping of converted Invoices or Billing
Invoices does not require approval from the Revenue District
Offices/Large Tax Offices/Large Tax Divisions but must comply
with the reportorial requirement for unused Official Receipts/ for
unused Official Receipts/ Billing Statement/Statement of
Account/Statement of Charges. Taxpayers are reminded to
obtain newly printed invoices with an Authorized to Print (ATP)
 before fully consuming the converted invoice or Billing Invoice.
Another change implemented by this issuance would be for the
reconfiguration of Computerized Accounting Systems
(CAS)/Computerized Books of Accounts (CBA) with Accounting
Records (AR). The deadline for such reconfiguration has been
extended from June 30, 2024 to December 31, 2024, with an
option for further extension of 6 months subject to approval from
the Regional Director or Assistant Commissioner of the Large
Taxpayers Service. Further, invoices bearing the word “Official
Receipt” may be used until the completion of such
reconfiguration or enhancement. They will also be considered
valid for claiming of input tax by the buyer or purchaser until
December 31, 2024 or until the completion of the reconfiguration
or enhancement, whichever comes first. These invoices must
also comply with the information require under Section 3(D)(3) of
RR No. 7-2024.
However, after December 31, 2024 or once the
reconfiguration/enhancement has been completed, the issued
invoices shall not be considered as evidence of sales of goods
or services and is tantamount to failure to issue or non-issuance
of invoices. This shall also apply to the issuance of
manual/loose-leaf “Official Receipts” without converting them to
“Invoices” for the sale of goods or services starting April 27,
2024. The penalty shall be within the range of Php 1,000 to Php
50,000 and imprisonment within the range of 2 – 4 years.

Deadline for compliance July 31, 2024 – Reporting all converted Invoice or Billing
(if applicable) Invoices to the RDO/LT Office/LT Division where the Head Office
of Branch Office is registered, in duplicate copies

December 31, 2024 – Reconfiguring the Cash Register

Machines, Point of Sales Machines, and E-receipting or
Electronic Invoicing Software
 NOTE: Any extension due to the
reconfiguration/enhancements of system must be
approved by the concerned Regional Director or
Assistant Commission of the Large Taxpayers Service
which shall not be longer than 6 months from December
31, 2024.

Link to the full issuance RR No. 11-2024