BIR REVENUE MEMORANDUM CIRCULAR NO. 44-2013

: It extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, and provides timelines and consequences for those receipts, including requirements to surrender them.
: January 18, 2013, which is the effectivity date of Revenue Regulation No. 18-2012.
: No. The deadline for filing the application for printing new receipts to replace the unused/unissued pre-January 18, 2013 receipts is maintained as April 30, 2013.
: It is considered a late application, and the penalties for late filing shall be imposed.
: All internal revenue officers and employees are enjoined to give the circular as wide a publicity as possible.
: It is the date of expiration of the validity period of the unused/unissued receipts/invoices referred to in the circular.
: After August 30, 2013.
: No. After August 30, 2013, those receipts/invoices are no longer valid.
: Application for printing new receipts must be filed by April 30, 2013 (late applications penalized). The pre-January 18, 2013 unused/unissued receipts must be surrendered to the registered RDO on or before the 10th day after the relevant date tied to the validity expiration of the referred receipts.
: It is referenced as the violation applicable when invalid receipts/invoices are issued or when receipts are deemed as if no receipts were issued.
: It covers both principal and supplementary receipts/invoices.