BIR Ruling [UN-323-95]

September 6, 1995 BIR RULING [UN-323-95] GT Corporation Fifth Floor Cacho-Gonzales Bldg. 101 Aguirre Street, Legaspi Village Makati City Attention: Ms . Purita N . Tongol Gentlemen : This refers to your letter dated June 9, 1995 requesting clarification as to whether Revenue Memorandum Circular No. 63-91 contains a cut-off date when to use invoices or receipts with superimposed TINs. In effect, you want to know whether your suppliers can still use their unissued invoices or receipts with the new TINs merely stamped thereon. cdtech In reply, please be informed that Revenue Memorandum Circular No. 63-91 is explicit in its provisions that new TINs shall be reflected/superimposed on all unexpended/unissued VAT/non-VAT invoices/receipts. The implication is that once the new TIN is superimposed on unexpended/unissued invoices or receipts, a supplier of goods and/or services is permitted to use the same until they are all used up or expended. In short, there is no time limit within which to use unexpended or unissued receipts or invoices as long as the TINs are reflected thereon. The requirement that all invoices or receipts shall contain the TIN with the Letter(s) "V" (for VAT-registered) or "NV" (for non-VAT registered) placed after the last digit of the TIN applies only to invoices or receipts printed subsequently. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue