REVENUE REGULATIONS NO. 19-2018

: The main purpose is to amend the transitory provisions of RR No. 13-2018 on the use of invoices/receipts of previously registered VAT taxpayers who have become non-VAT taxpayers pursuant to Section 84 of RA No. 10963 (TRAIN Law).
: RR No. 19-2018 is promulgated pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1991 (Tax Code), as amended.
: The phrase to be stamped is: 'Non-VAT registered as of (date of filing an application for update of registration). Not valid for claim of input tax.'
: They may be used until new registered non-VAT invoices or receipts have been printed and received by the taxpayer or until August 31, 2018, whichever comes first.
: The taxpayer must submit a new inventory list of all unused previously stamped invoices/receipts and surrender them for cancellation on the same day.
: The approval must come from the appropriate Bureau of Internal Revenue (BIR) Office.
: No, they are explicitly not valid for the claim of input tax.
: All inconsistent revenue issuances are amended, modified, or repealed accordingly.
: It refers to Republic Act No. 10963, also known as the Tax Reform for Acceleration and Inclusion (TRAIN Law).
: It was adopted on August 9, 2018, and filed on August 24, 2018.