Deadline for the Use of Invoice Printed and Registered Prior to Revenue Regulations No. 17-78

December 24, 1979 REVENUE MEMORANDUM CIRCULAR NO. 70-79 SUBJECT : Deadline for the Use of Invoice Printed and Registered Prior to Revenue Regulations No. 17-78 TO : All Internal Revenue Officers and others concerned Pursuant to Revenue Regulations No. 17-78, receipts or invoices printed and registered prior to the effectivity of said regulations which do not bear on the original and every copy thereof on the lower left hand corner the name, business address and authority number of the printer but which conform with the requirements of pertinent provisions of the Bookkeeping Regulations prior to its amendment, may still be used until May 31, 1979. Their use was extended to September 30, 1979 and finally to December 31, 1979 by Revenue Regulations No. 4-79. Considering the two (2) extensions already granted, this Office is not inclined to recommend further extension of time within which the aforesaid receipts and invoices may be used. In view thereof, and as provided in Revenue Regulations No. 4-79, after December 31, 1979, such receipts or invoices shall be considered invalid and the possession or use thereof shall likewise be punishable under the provisions of Presidential Decree No. 1254." All internal revenue officers and others charged with the enforcement of internal revenue laws are hereby enjoined to give the provisions of this circular as wide a publicity as possible. aisa dc RUBEN B. ANCHETA Acting Commissioner