The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 6-2022 removing the 5-year validity of receipts/invoices in line with RA 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018.
The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR 5 YEARS FROM THE DATE OF PERMIT TO USE/ATP” as previously required by prior regulations shall be omitted/disregarded.
The validity date on existing and unused receipts/invoices shall be disregarded and such may still be issued until fully exhausted.
Source BIR website: RR 6-2022 1.pdf