The inventory list of unused/expired receipts and invoices is a Philippines-specific taxpayer form known as Annex D. It records remaining or expired receipt and invoice stock by serial-number range, format, booklet or set count, and copies per set. The taxpayer attests to the list, then tax-office officials receive and verify it. Because the available reproduction does not establish that this exact layout is still current in 2026, confirm the latest Philippine BIR issuance before filing.
What the BIR inventory of unused receipts is
Annex D is an inventory record for a taxpayer’s unused or expired principal and supplementary receipts and invoices. It is not a general accounting-inventory schedule and should not be confused with a stock ledger for goods.
The form is designed to tell the tax authority exactly which receipt or invoice documents remain under the taxpayer’s control, including their identifying serial ranges and physical format.
Information the form requires
Prepare the information below from the taxpayer’s physical stock and controlled records:
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- As-of date: month, day, and year covered by the inventory.
- Taxpayer identity: taxpayer name, business or trade name, TIN, and branch code.
- Business address.
- Authority details: ATP/OCN and date issued.
- Document description and type: identify each receipt or invoice category.
- Physical format: mark whether documents are loose, bound, or in booklet format.
- Quantities: number of booklets, number of sets, and copies per set.
- Serial ranges: record the numbers from and to for each series.
Serial ranges, booklet counts, and copies per set are the core control data. Reconcile them to the actual unused or expired stock before signing; do not estimate ranges from memory.
How submission and verification work
- Count and classify the unused or expired receipts and invoices by description, type, and format.
- Record each series’ booklet, set, copy, and serial-number details as of the stated date.
- Enter the taxpayer and ATP/OCN information, then review the entries against the source records.
- Sign over the printed name to attest to the inventory.
- Submit the form to the TSS Chief/Registration Section Chief, who receives it.
- The Officer of the Day – Assessment Section verifies that the submission is correct.
Keep a dated copy and the supporting count or register used to prepare it so the listed ranges can be explained later.
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Loose, bound and booklet records compared
| Format | What to capture | Control concern |
|---|---|---|
| Loose | Description, quantity and complete serial range | Loose documents need careful physical counting and sequence checks. |
| Bound | Book or bound-unit count plus serial range | Confirm that ranges correspond to the bound units and that no pages are missing. |
| Booklet | Number of booklets, sets, copies per set and serial range | Reconcile booklet and set totals with the individual serial sequence. |
The form distinguishes these formats, but the available material does not establish an officially accepted electronic replacement. Electronic spreadsheets or document systems can support internal tracking, yet they should not be treated as substitutes for the prescribed filing unless the current BIR rules say so.
Paper records, electronic tracking and professional review
| Approach | Useful for | Limitation |
|---|---|---|
| Paper count and form | Directly matching the physical stock to Annex D fields | Manual counting and transcription can introduce errors. |
| Electronic tracking | Sorting serial ranges, preserving count histories and flagging gaps | It is an internal control unless BIR expressly recognizes it as the filing format. |
| Professional review | Checking classifications, ranges and submission details | A tax professional does not replace the taxpayer’s responsibility to provide accurate stock data. |
What this form is not
“Inventory” here does not mean inventory under financial-reporting standards. IAS 2 generally concerns assets held for sale, in production for sale, or materials and supplies consumed in production or service delivery. That accounting context does not establish the Philippine receipt-form procedure or replace Annex D.
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2026 currency and filing caution
The reproduced Annex D copy shows the fields and signature blocks described above, but it does not prove that the same layout, terminology, or submission process remains mandatory in 2026. Before relying on it, check the latest Philippine Bureau of Internal Revenue issuance or confirm with the relevant BIR office. Ask specifically whether Annex D is still the required inventory list of unused/expired receipts and invoices, whether updated fields apply, and where the receiving and verification steps now occur.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.The Bottom Line
Use Annex D as a controlled, serial-number-level record of unused or expired Philippine receipts and invoices, prepared from physical or verified records and signed for BIR receipt and verification. Confirm the current BIR version before filing in 2026.
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