The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 47-2020 (RMC 47-2020) to provide guidelines on the issuance of receipts/invoices by taxpayers during the Enhanced Community Quarantine (ECQ) for business taxpayers who do not have access to their duly authorized receipts/invoices
The RMC 47-2020 aims to address the concerns of business entities during ECQ regarding the issuance of duly authorized or approved receipts/invoices, including: 
  1. The unavailability of manually issued receipts/invoices due to expiration of Authority to Print (ATP); 
  2. Non-accessibility of receipts/invoices and impossibility of sending or receiving receipts/invoices due to closure of most business establishments; 
  3. Impossibility of mailing/sending of issued duly authorized receipts/invoices via postal services due to non-observance of standard operating hours; and
  4. Unavailability of business personnel to scan receipts/invoices.
Thus, the BIR has provided the following options which business taxpayers may opt to use:
  1. BIR Printed Receipts/Invoices;
  2. Scanned Copy of Receipt/Invoice with ATP and electronically transmitted in JPEG, PDF, or any equivalent format to the customer;
  3. Computer-aided Receipt/Invoice, not covered by ATP, in Excel format and electronically transmitted to the customer;
  4. Supplementary Receipts/Invoices issued in lieu of Principal Receipts/Invoices;
  5. Receipt/Invoice using the existing Computerized Accounting System (CAS) with approved Permit to Use (PTU) or Acknowledgment Certificate and electronically transmitted to the customer; or
  6. Receipt/Invoice generated from a newly developed software or CAS without the approved PTU or Acknowledgment Certificate and electronically transmitted to the customer.
To be allowed to avail of the above options, it was provided in RMC 47-2020 that the following guidelines and procedures must be strictly observed by taxpayers:
  1. Submission of a formal letter to the BIR via electronic mail indicating the following:
    1. Name of taxpayer;
    2. Registered address of taxpayer;
    3. TIN with Branch Code;
    4. Temporary measures used on the issuance of receipts/invoices during ECQ, with the serial numbers of the receipts/invoices to be issued;
    5. Statement that taxpayer is amenable to a post-verification of reported sales; and
    6. Signature of taxpayer or its authorized representative and designation.
The letter must be sent to:
  1. Upon lifting of the ECQ, the taxpayer must immediately provide or issue duly authorized receipts/invoices to their client/customers to cover all sales transactions issued temporary receipts/invoices during ECQ. 
Priority should be given to the temporary receipts/invoices in the issuance of authorized ones, the actual date of transaction must be indicated in the authorized receipts/invoices, and a copy of the temporary receipt/invoice must be attached to the file copy for audit purposes.
For those using CAS or other systems where the date of transaction is automatically indicated, the actual date of transaction should appear on the face of the system generated receipts/invoices; and
  1. Submission of a Summary of Temporary Receipts/Invoices Issued to the respective BIR Offices (see above table) within ninety (90) days from the date of the lifting of the ECQ.

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