Bureau of Internal Revenue

Extending the Deadline for the Replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipt/Invoice (NIRI)

Jul 5, 2023

Series
This post is part 3 of the "Think Tax August 2023" series
Regulations
  • Revenue Memorandum Circular No. 75-2023 Jul 05, 2023

Pursuant to RR No. 10-2019 and RMO No. 43-2022, all business taxpayers were mandated to exhibit at their place of business the new BIR Notice to the Public or Notice to Issue Receipt/Invoice (NIRI). This Circular extends the deadline for securing the new NIRI to on or before September 30, 2023.

Business taxpayers who fail to renew on or before September 30, 2023, shall be imposed a penalty of a fine of not more than ₱1,000.00 pursuant to Section 275 of the Tax Code. Taxpaying public may report business establishments that do not have the NIRI posted through eComplaint OTHERS or Chatbot “Revie” at www.bir.gov.ph.

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