BIR released REVENUE MEMORANDUM CIRCULAR NO 52-2013. The memorandum extends the original deadline of using new receipts from August 30 to October 31, 2014. But the extension is subject to two conditions which include:
a. Businesses should be have authority to print (ATP) issued by the BIR on or after Jan. 1, 2011. This means receipts covered by ATPs older than Jan. 1, 2011, will no longer be valid starting Aug. 31.
B. Businesses should already have an authority to print new receipts from the BIR on or before Aug. 30.
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