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In the Philippines, “Annex D” can refer to different documents, so first identify the BIR rule that applies to your receipts or invoices. An older inventory-list format records taxpayer and permit details, document types, quantities, and serial-number ranges. The rules for surrendering expired documents under BIR Revenue Memorandum Circular (RMC) No. 123-2022 are distinct from the 2024 process for converting certain unused official receipts to invoices. The deadlines described in those issuances have passed; confirm the procedure that applies to your records with your registered Revenue District Office (RDO) before filing or disposing of documents.
What is the inventory list?
An inventory list is an itemized record of unused or expired receipts and invoices. A reproduced form titled “Inventory List of Unused/Expired Principal and Supplementary Receipts & Invoices” asks for identifying information about the taxpayer and the authority to print or other permit details, then lists the documents and their quantities and serial ranges.
The available reproduction is hosted by Scribd, not the Bureau of Internal Revenue (BIR), so it does not establish that the form is currently prescribed or accepted for every filing. The inventory format is associated with an older surrender procedure; do not assume it is the same as a similarly named annex in a later BIR issuance.
Information shown on the reproduced form
- As-of date; taxpayer name; business or trade name; Taxpayer Identification Number (TIN); branch code; and business address.
- Authority to Print (ATP) or Official Confirmation Number (OCN), and its issue date.
- Receipt or invoice description and type, and whether booklets are loose or bound.
- Counts of booklets, sets, and copies, plus the serial-number ranges.
- Taxpayer signature and spaces for BIR receipt and verification.
Use these details to understand what an inventory may ask you to itemize, not as confirmation that this reproduction is the correct current form for your case.
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Which BIR process may apply?
The key questions are when the documents were issued, when their ATP expires, what type of document they are, and whether they are manual or loose-leaf receipts being converted to invoices. The rules below describe two different procedures; one should not be substituted for the other just because both involve unused documents or an annex.
| Situation | Relevant published rule | What it said |
|---|---|---|
| Unused receipts or invoices classified as expired under the July 2022 transition | BIR RMC No. 123-2022 | Unused and expired documents dated on or before July 15, 2022 were to be surrendered with an inventory listing to the RDO where the head office or branch was registered, for destruction, within the stated period after expiry. |
| Receipts or invoices with an existing ATP expiring on or after July 16, 2022 | BIR RMC No. 123-2022 | The circular said qualifying documents could be issued until fully exhausted, disregarding the printed five-year validity phrase and period. |
| Certain unused official receipts converted to invoices under the 2024 transition | RR No. 7-2024, RR No. 11-2024, and RMC No. 77-2024 | A separate reporting and conversion process applied to specified unused official receipts. The cited RR No. 11-2024 material set July 31, 2024 as the reporting deadline for the specified converted documents. |
The 2024 circular context uses Annex C for the report format and Annex D for a separate notice. That Annex D is not automatically the older inventory-list form. The cited reporting deadline has passed.
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What did the 2022 expiry rule require?
RMC No. 123-2022 clarified the removal of the five-year validity period under Revenue Regulations (RR) No. 6-2022, effective July 16, 2022. It distinguishes documents issued on or before July 16, 2017, whose validity ran through July 15, 2022, from documents issued from July 17, 2017 onward, with validity on or after July 16, 2022. These categories do not mean that every old unused booklet became valid indefinitely.
For unused and expired receipts or invoices dated on or before July 15, 2022, the circular instructed taxpayers to surrender the documents with an inventory listing to the RDO where the head office or branch was registered, for destruction. It set the deadline as on or before the tenth day after the validity period expired. This was a date-bound instruction, not a new general filing deadline in 2026.
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The same circular stated that taxpayers with receipts or invoices whose existing ATP expired on or after July 16, 2022 could issue them until fully exhausted, disregarding the printed five-year validity phrase and period. That statement is limited to the qualifying ATP category in the circular; later invoicing rules may affect what a taxpayer should do now.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How is the 2024 official-receipt transition different?
RR No. 7-2024 implemented registration and invoicing rules under the Ease of Paying Taxes Act and included transitory provisions for unused official receipts. RR No. 11-2024 and RMC No. 77-2024 addressed reporting and conversion of certain unused official receipts to invoices. This was a separate transition from the 2022 surrender rule for expired receipts and invoices.
The cited RR No. 11-2024 material describes an inventory of unused manual or loose-leaf official receipts and a July 31, 2024 deadline to report specified converted documents. Because that deadline has passed, it should not be treated as an open filing window. The cited 2024 materials do not establish that every unused receipt, including machine- or system-generated documents, followed the same process.
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- Continuous numbers: Consecutive page numbers printed in red in the upper right corner of each receipt book, consisting of 7 digits, help you quickly thumb through your orders and easily determine the chronological order of the transactions in each book. Our receipt book with carbon copies are made of premium paper, very thick and not easy to tear.
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How to determine your next step
- Identify the document. Note whether it is an official receipt, another receipt type, or an invoice, and whether it is manual, loose-leaf, or machine/system-generated.
- Check the dates and permit. Record its issue date, ATP or OCN, and ATP expiry date. These details help distinguish the July 2022 expiry categories from the later official-receipt conversion process.
- Match it to the rule, not just the annex label. A 2022 expired-document surrender and a 2024 unused-official-receipt conversion are separate pathways with different scope and reporting formats.
- Ask the registered RDO what applies now. The current accepted general-purpose Annex D form and local submission practice are not established by the reproduced form or the cited issuances alone. Give the RDO the document type, issue and expiry dates, ATP/OCN, and business branch details; consult a qualified Philippine tax practitioner if the classification or required action is unclear.
- Keep an itemized record while confirming requirements. Capture document descriptions, booklet or copy counts, and serial ranges so you can answer an RDO request accurately. Do not destroy documents or rely on an old form reproduction as proof that you have met a current requirement.
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