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It’s time to secure a NIRI!

Heads up DATCHE Community! If you still have the “Ask for Receipt” notice or ARN posted, it’s now time to have it changed. According to Revenue Regulations No. 10-2019 the ARN shall be replaced by the new “Notice to Issue Receipt/ Invoice” or NIRI. All registered businesses, both offline and online, are covered by this new regulation. This means that the NIRI should be prominently displayed at all physical head offices and branches, as well as on websites or social media accounts of online sellers and vloggers/influencers/content creators who earn from social media.

Validity of the old ARN was supposed to last only until June 30, 2023 (RMO No. 43-2022) but with Revenue Memorandum Circular No. 75-2023, it has now been extended to September 30, 2023. This gives business owners more time to comply with the new regulation.

“Ask for Receipt” or ARN notice must be replaced with a “Notice to Issue Receipt/ Invoice” or NIRI notice (above image) on or before September 30, 2023.

Still not sure how to go about securing a NIRI for your business? Here’s a quick guide* for your reference:

1. Transact at the BIR RDO with jurisdiction over your Business registration. Your corresponding BIR RDO is specific to your business      address. Make sure to transact at the correct RDO to make the process easy and seamless.
2. Update your registration information. Fill out two copies of the S1905-Registration Update Sheet to indicate or update your business’ designated official email address. This is where you’ll be receiving all notices, updates, or other forms of communication with BIR.
3. Surrender your old ARN. If your old ARN is missing, submit an affidavit of loss and pay the Php 1,000 penalty.
4. Bring an SPA, Secretary’s Certificate, or Board Resolution if transacting through a representative. For representatives of individual taxpayers, a Special Power of Attorney is required. Meanwhile, representatives of non-individual taxpayers must bring a Secretary’s Certificate or Board Resolution. All these must indicate the purpose of the transaction as well as the name of the representative, who must also be able to provide their own valid government ID as well as that of the taxpayer.

Make sure to secure your NIRI before the deadline, otherwise, you may be penalized with a fine of not more than Php1,000. BIR also urges the public to report businesses that still do not have the NIRI posted by September 30, 2023 via eCompIaint OTHERS or Chatbot “Revie” at www.bir.gov.ph.

*Disclaimer: This update on the NIRI is provided for informational purposes only. It has been compiled from publicly available sources and is not authored by a subject matter expert. While every effort has been made to ensure the accuracy and completeness of the information presented, readers are encouraged to consult official government sources or seek professional advice before making any business decisions based on this update. The content does not constitute legal, financial, or professional advice and should not be relied upon as such. DATCHE disclaims any liability for any actions taken or not taken based on the information provided in this update.