The BIR required taxpayers to report unused manual and loose-leaf Official Receipts that would be converted into invoices. RR No. 11-2024 set the amended filing deadline as July 31, 2024, which has passed. The regulations describe the required inventory information but do not verify “Form A4” as the official name of a BIR form.
What the unused-receipts inventory covered
Revenue Regulations (RR) No. 7-2024 implemented invoicing changes under the Ease of Paying Taxes Act. Its original transitory rule required taxpayers with unused manual or loose-leaf Official Receipts to submit an inventory if they intended to convert those receipts for use as invoices. The inventory was to state the number of booklets and corresponding serial numbers, and the original rule called for duplicate original copies within 30 days of the regulation’s effectivity. BIR RR No. 7-2024
RR No. 11-2024 amended that transitory provision. It set the reporting deadline at July 31, 2024, and required duplicate copies listing booklet counts and corresponding serial numbers. The report was to be submitted to the RDO, LT Office, or LT Division where the head office or branch was registered. BIR RR No. 11-2024
Is “Form A4” an official BIR form?
The cited regulations establish an inventory-reporting requirement, but they do not confirm a prescribed BIR form numbered or named “Form A4.” A BIR search-result description for RMC No. 77-2024 identifies Annex C as a suggested inventory report format; that description is not enough to establish that Annex C is the same as “Form A4” or that a particular downloadable template is mandatory. BIR RMC No. 77-2024
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For a report or template, use the supported description “inventory report” and verify the form or format with the relevant BIR office. Do not treat a file labeled “Form A4” as an official BIR form solely because of its filename.
What the amended deadline means now
The July 31, 2024 deadline in RR No. 11-2024 is in the past. The cited regulations do not establish a current late-filing cure, relief procedure, or penalty outcome for a particular taxpayer. If the inventory was not submitted, ask the RDO or LT office where the business is registered for current case-specific direction, or consult a qualified Philippine tax professional. Do not assume that the prior filing deadline can still be met or that a late report will resolve the issue.
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How the two treatments of remaining receipts differ
| Treatment | What the regulation allows | What the document is for |
|---|---|---|
| Convert for use as an invoice | Strike through “Official Receipt” and stamp an allowed invoice designation; ensure the required invoice particulars are present. | Use the converted receipt as an invoice, subject to the regulation’s conditions. |
| Retain as a supplementary document | Stamp the exact phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.” | Use the receipt as a supplementary document, not as the primary invoice in the conversion pathway. |
RR No. 11-2024 says qualifying converted documents and supplementary documents may be used until fully consumed. These are separate choices: the supplementary-document stamp does not convert a receipt into an invoice. RR No. 11-2024, transitory provisions
Requirements for converting an eligible receipt
Apply an allowed invoice designation
For remaining manual or loose-leaf receipts being converted, the amendment permits striking through “Official Receipt” and stamping one of these labels: “Invoice,” “Cash Invoice,” “Charge Invoice,” “Credit Invoice,” “Billing Invoice,” “Service Invoice,” or another name that describes the transaction. The regulation also permits stamping missing required information onto the document. A stamp alone does not establish compliance.
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Include the required invoice particulars
The converted document must contain the information required by Section 6(B) of RR No. 7-2024, including the quantity, unit cost, and description or nature of the service, as applicable. Check the full regulation for the complete particulars relevant to the transaction. RR No. 7-2024, Section 6(B)
Do not confuse approval with reporting
RR No. 11-2024 states that prior approval from an RDO, LT Office, or LT Division is not required for the stamping described in the conversion rule. That does not remove the separate inventory-reporting requirement or change its amended deadline.
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- 200 TWO-PART CARBONLESS RECEIPTS:Get 4 easy tear-off customer receipts per page,The yellow part stays in the receipt book.
- CONSECUTIVE MARKER NUMBERS:Provide 200 sequentially numbered carbonless sets,making it easy to identify each transaction.
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Keep manual and loose-leaf receipts distinct from system-generated documents
The inventory and conversion details above concern unused manual and loose-leaf receipts. RR No. 11-2024 addresses machine-generated receipts and computerized accounting systems separately, including system reconfiguration and registration matters. Those provisions are not the same procedure as listing booklet counts and serial numbers for manual or loose-leaf forms. RR No. 11-2024
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- 【Continuous Page Numbers】Each receipt book has a red continuous page number printed on the upper right corner, which can help you determine the chronological order of transactions in each receipt book easily.
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