Notice to Issue/Receipt Invoice (NIRI)

This is a friendly reminder on the replacement of the “Ask for Receipt” Notice, previously issued by the RDO/LT in relation to Revenue Regulations (RR) No. 10-2019, with the new BIR Notice, “Notice to Issue Receipt/Invoice (NIRI)“. The validity and deadline for the replacement of the old BIR Notice will be until June 30, 2023, pursuant to Revenue Memorandum Order (RMO) No. 43-2022.

Policies for NIRI notice:

1. The following Individual taxpayers and registered businesses are required to comply with changes provided by the memorandum:

• • The New Business Registrants (NBR) head office and branches by the Revenue District Office (RDO), where the taxpayer is registered.
  • Online sellers and merchants, vloggers, social media influencers, online content creators earning income from the platform and/or advertising are covered by the order and shall issue the NIRI.

2. Registered Business taxpayers requesting for the replacement of their old “Ask for Receipt” Notice are required to update their registration information before the release of NIRI. Entities must also secure and designate an official company email address to communicate with the BIR.

Guidelines and Procedures within the Bureau of Internal Revenue (BIR) Offices in relation to the issuance of NIRI:

1. The Chief Administrative and Human Resource Management Division (AHRMD) of the Regional Offices may accomplish and submit to Taxpayer Service Programs and Monitoring Division (TSPMD) the Requisition and Issue Slip (RIS) on behalf of the Revenue District Officers of RDOs, or the RDOs may directly submit to TSPMD the RIS for their subsequent request of NIRI.
2. The Client Support Section will receive the stocks of NIRI from ADHRMD and issue the NIRI to registered business taxpayers.
3. The Taxpayer Service Programs and Monitoring Division (TSPMD) shall prepare the initial allocation of NIRI and process the RIS received from the Regional/District Offices.
4. The Assistant Commissioner of Client Support Services (ACIR-CSS) shall then approve the initial allocation of NIRI and sign the memorandum to be released to the office concerned.
5. The Property Division will process the RIS and release to the Liaison Officer the requested and approved NIRI by ACIR-CSS, or ship the NIRI in the case of distant offices.

Please refer to the RMO for the full guidelines on securing the new slogan.

DOWNLOAD FILES:

• Tax Advisory 2023 issue no. 007
• RMO No. 43-2022