OFTHEPHILIPPINES REPUBLIC DEPARTMfNT OF FINANCE

REVENUE OFINTERNAT BUREAU 11lune2013

NO./14.2013 CIRCULAR MEMORANDUM REVENUE

SUBIECT : Extending the validity of Unused/Unissued Principal and Supplementary Receipts/lnvoicesPrinted Prior to January La,2OL3 and other Matters. CONCERNED' ANDOTHERS OFFICERS REVENUE ALLINTERNAL

To

This circular is being issuedto extend the validity of all unused/unissued printed prior to lanuary 18,2013, the receipts/invoices principaland supplementary from June30, 2013 to August30, No 18-20X2, Regulation effectiviwdate of Revenue to for the printingof new receipts for filing an application the deadline 20L3. However, printed prior to receipts/invoices principal supplementary replaceall unused/unissued as of April 30, 2013,and thereforeall applications be maintained 18, 2013sha-ll January for late after said date shaii b-o".idered]ate apdicaiion and the penalties received beimposed. shall filing l-f i,oDDprintedprior receipts/invoices principal andsupplementary All unused/unissued shall be No' 18-2012 Regulation to Januarvf8,2Of3, the effectivitydate of Revenue the after 10th day on or before is registered wherethe taxpayer to the RDO surrendered receipts/invoicesFor date of printingstated in the new principaland supplementary related hereto, tllglglclil!-qlellluilqpg ourposeofthis circular, and other issuance j:!: .t"pittti"n of tl" itIg receipts/invoicet and supplementary "t referredto herein'. receipts/invoices the unused/unissued t

were oJ* in*tiJi".uipt or debmedas if no receipts shallbe deemedto be an issuance And Revenue Code issued,and a violationof Section264 of the NationalInternal and may not be are deemednot properlysubstantiated with saidreceipts transactions allowedas a deduction.

of saidreceipts/invoices ra, zoraqi-"f1p--1o1s"1FEi!-: lssuance priorto January

printed receipts/invoices and supplementary After August30,2O!3,all principal

are hereby enjoinedto give this All internal revenueofficersand employees as possible' as wide a publicity Circular Memorandum Revenue

(Original Signed) KIM S.JACINTO-HENARES Revenue of Internal Commissioner