Tax ComplianceDeadline Extension: BIR Transition from Ask for Receipt Notice (ARN) to Notice to Issue Receipt/Invoice (NIRI)

August 22, 2023

Regarding the implementation of Revenue Regulations (RR) No. 10-2019 and Revenue Memorandum Order (RMO) 43-2022, it is imperative for all business taxpayers to prominently display the newly introduced BIR Notice to the Public, also known as the “Notice to Issue Receipt/Invoice (NIRI),” at their business premises. The Bureau of Internal Revenue (BIR) previously communicated that businesses must replace their “Ask for Receipt” notice with the updated NIRI by June 30, 2023.

However, recognizing the queries and concerns raised by numerous business taxpayers regarding the possibility of an extension, the BIR issued this Circular to formally announce an extension of the deadline. Businesses are now granted additional time to acquire and display the new NIRI until September 30, 2023.

To secure the NIRI, businesses must complete Form S1905 – Registration Update Sheet. This form facilitates the indication or update of the designated official email address that the BIR will utilize to deliver official orders, notices, letters, communications, and other essential documents to taxpayers.

It is vital to underscore that any business taxpayer that fails to adhere to the revised deadline of September 30, 2023, for the transition to the NIRI may incur penalties as stipulated by Section 275 of the amended Tax Code. Such penalties could amount to a fine not exceeding PHP 1,000. In addition, we encourage members of the taxpaying public to bring to our attention any business establishments that have not yet complied with the requirement to display the NIRI. 

The BIR requests the assistance of all revenue officials, employees, and relevant parties to disseminate the contents of this Circular widely. Your active involvement in communicating this information will contribute to effectively implementing this extension.

Is Assistance Available?

Yes. We at Triple i Consulting can assist you process this requirement with the BIR. Please don’t hesitate to contact us through one of the following channels:

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