BIR Extends Deadline for the Replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipts/Invoice (NIRI)

The Bureau of Internal Revenue (BIR) has extended the deadline of the replacement of the old Ask For Receipt Notice (ARN) with the new Notice to Issue Receipts/Invoice (NIRI) to September 30, 2023. Businesses that fail to comply with this requirement will be penalized with a fine of not more than ₱1,000.00.

Originally, business taxpayers were required to replace the old ARN with the new NIRI by June 30, 2023 (under RMO No. 43-2022). However, due to numerous inquiries and demands from business taxpayers for an extension, the BIR has decided to extend the deadline to September 30, 2023, to secure the new NIRI.

To secure the new NIRI, taxpayers can fill out the S1905 -Registration Update form. Additionally, the form will provide or update BIR with the official email address, which will be used to serve BIR orders, notices, letters, communications, and other processes to taxpayers.

The BIR urges the public to report business establishments that do not have the NIRI posted on their place of business through eComplaint OTHERS or the chatbot “Revie” at www.bir.gov.ph.