REPUBLIC OF'THE PIIILIPPNES

DEPARTIVIENT OF FINANCE
BUREAI] OF XNTERNAL REVEI.iUE

Februar-Y )) ,201 9

REVENUE MENSGRA}{NUh$ CIRCULAR IiO. fi-g -1>fq

SUBJECT : Prescribingthe Use of Bureau of Internal Revenue Printed Receiptllnvoice

TO : All Internal Revenue Officials, Employees and Others Concerned.

The Bweau of Internal Revenue is committed to support our government's

progam in improving our country's competitiveness and ease of doing business ranking
by impiementing reforms that address issues in the area of "starting a business" related to
this Bureau This is in relation to Republic Act (R.A.) No. 1 1032 otherq,ise known as Ease
of Doing Business and Efficient Govemment Service Delivery Act of 2018. This Circular
is being issued to prescribe the use of the Brireau of Intemal Revenue Printed
Receipt/Invoice(BPR/BPI) as one ofthereforms in starling abusiness. This will allou'neu'
business taxpayers to lrnmecliately start its business operations while rrv'aiting for the
printing or delivery of its receiptsiinvoices by the BlR-accredited printers.

I. Issuance of Receipts or Sales Invoices

Pursuant to Section 231 of the National Intemal Revenue Code (NIRC). as

amended by R.A. No. 10963 otherwise known as the "Tax Reform for Acceleration and
lnclusion (TRAIN)".Act, all persons subject to an internal revenue tax shaii- at the point oi
each sale and transfer of merchandise or for services rendered valued at One hundred pesos
(P100), issue duly registered receipts or sale or commercial invoices.

Itr. Use of BPR/BPI

New business registrants are required to secure Authoritl' to Print (ATP) principai
receipts/invoices upon registration u,ith the BIR. Hou,ever. in order lor them to
immediately commence business operations aft.er registration, they shail be allorved to
secure BPR/BPI at the time of registration from rhe New Business Registrant Counter
C{BRC) in the meantime that their receipts are being printed. The1, shall be allowed to use
said BPRtsPI for a period of fifteen (15) days from the date of registration. hence. the
number of bookletsto be issued shall be limited to the estimated number of transactions for
such period. However, new business registrants ma-v opt not to avail of the BPR'BPI anci
make use of their own receipts/invoices covered b), the ATP issued Juring resistration.

The BPVBPi shall be issued as principal evidence in the sale of goods andr'oi
properlies and/or services or lease ofproperties. It can be used as a suppofiing docurnent
in claiming expenses as deduction from ordinary
lnar), grcss income \-,or1 claim
inc( UICrllll inpul
as Illl.-,
LrJ *t tax
Lc+-\ cleiiit
u-:. \-Ll"i.
i'-.
-qross
subject to existing rules and Iegulati ents for taxaiion purycses.
BUREAU OF INTERNAI- REV

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UI. Printing of BPR/BPI

Only the BIR is allowed to print and issue the BPR/BPI. A separate revenue
issuance shali be issued prescribing the format to be used in printing the BPR/BPI to
conform with existing revenue issuances. All existing BPR in the BIR offices that do
not comply with the format showing required infcmration are deemed invalid and
subj ect for appropriate di spo sai/destructi on.

internal revenue officers and employees are hereby enjoined to give this Circuiar a
A11
wide publicity as possible.

fftu
CAESAR R. DULAY
Commissioner of Internal Revenue
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