All unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of Revenue Regulation No. 18-2013 shall be surrendered to the RDO where the taxpayer is registered on or before 10th day after the date of printing stated in the new principal and supplementary receipts/invoices. For purpose of this Circular, and other issuance related hereto, the date of the new principal and supplementary receipts/invoices is the date of expiration of the validity period of the unused/unissued receipts/invoices referred to herein.
After August 30, 2013, all principal and supplementary receipts/invoices printed prior to January 18, 2013 shall no longer be valid. Issuance of said receipts/invoices shall be deemed to be an issuance of an invalid receipt or deemed as if no receipts were issued, and a violation of Section 264 of the National Internal Revenue Code. And transactions with said receipts are deemed not properly substantiated and may not be allowed as a deduction.
All internal revenue officers and employees are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible.
Commissioner of Internal Revenue