May 6, 2020
REVENUE MEMORANDUM CIRCULAR NO. 047-20
| SUBJECT | : | Guidelines on Temporary Measures Adopted by Taxpayers Relative to the Receipting/Invoicing Requirements during the Enhanced Community Quarantine (ECQ) in Relation to the Implementation of Republic Act No. 11469 or the "Bayanihan to Heal as One Act" |
| TO | : | All Internal Revenue Officers and Others Concerned |
This Circular is hereby issued to provide specific guidelines on the issuance of receipts/invoices by taxpayers having difficulty complying with the receipting/invoicing requirements during the imposition of the Enhanced Community Quarantine (ECQ) pursuant to Republic Act No. 11469, otherwise known as the "Bayanihan to Heal as One Act." This is specifically aimed to address the following issues and concerns currently experienced by the business entities during ECQ particularly on the issuance of duly authorized or approved receipts or invoices:
1. Unavailability of manually issued receipts/invoices due to the expiration of the Authority to Print (ATP) receipts/invoices during ECQ;
2. Manually issued receipts/invoices with Authority to Print (ATP) or computer-generated receipts/invoices with approved Permit to Use or Acknowledgment Certificate, whichever is applicable, is not accessible...
