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Extension of Replacing the Ask for Receipt Notice (ARN) to Notice to Issue Receipts/Invoice (NIRI)

The Bureau of Internal Revenue (BIR) is requiring all sellers including online sellers, engaged in the sale of goods, or rendering of services to display the NIRI prominently within the shop or establishments including branches, websites, and social media accounts. The shifting of new format was ordered by former Finance Secretary Carlos G. Dominguez in 2019. The government aims to enhance revenue collection by making the issuance of receipts and invoices mandatory. Originally, according to RMO No. 43-2022, business taxpayers were required to replace the old ARN (Acknowledgment Receipt Number) with the new NIRI by June 30, 2023. However, due to a high volume of inquiries, the BIR has decided to extend the deadline. Taxpayers now have until the 30th day of September 2023, to secure the new format which is the NIRI.

For newly registered business taxpayers who did not receive their NIRI during registration, they can easily obtain it by visiting their respective Revenue District Office (RDO) and presenting their Certificate of Registration (COR) to claim it.

On the other hand, for those taxpayers who have the old orange signage, they must bring it personally along with the filled-up BIR S1905 form to update their information in the Online Registration and Update System (ORUS). To replace the NIRI, taxpayers are required to complete the S1905 – Registration Update Sheet. This form will be used to indicate or update the designated official email address, which the BIR will use as an additional method to deliver BIR orders, notices, letters, communications, and other important information to taxpayers. Furthermore, if taxpayers are transacting through an authorized representative, the necessary requirements include a Special Power of Attorney (SPA) or a Board Resolution/Secretary's Certificate, as well as government-issued identification for both the signatory and the representative.

Business taxpayers who failed to renew on or before September 30, 2023, will be subject to a penalty of up to Php 1,000, as stated in RMC No. 75-2023. Additionally, the BIR urges the public to report any business establishments that fail to comply with the requirement of displaying the NIRI at their premises. Reports can be submitted through the eComplaint platform or via the chatbot "Revie," accessible at

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