Is the 'Ask for Receipt' notice still valid?

No. RMO No. 43-2022 replaced the orange Ask for Receipt Notice (ARN) with a new green Notice to Issue Receipt/Invoice (NIRI). Existing taxpayers were given until June 30, 2023 to secure and switch to the NIRI, later extended by RMC No. 75-2023 to September 30, 2023. Any Ask for Receipt notice still on display today is out of date and should be replaced.

Who has to secure and display a NIRI?

RMO No. 43-2022 covers new business registrants — both head office and branches — as well as existing registered business taxpayers renewing from the old Ask for Receipt notice. It expressly extends to individuals engaged in online selling, merchant activity on e-commerce platforms, vlogging, social media influencing, and other online content creation earning income from a platform or advertising, not just brick-and-mortar sellers.

How do I apply for a NIRI?

You transact at the BIR Revenue District Office (RDO) that has jurisdiction over your registration and accomplish the S1905 Registration Update Sheet to indicate or update your business's official email address, which the BIR uses as an additional channel for orders, notices, and other communications. Updating your registration information is a prerequisite the BIR requires before it releases a NIRI.

Where does an online seller with no physical store display the NIRI?

The display duty is not limited to a physical storefront. Sellers operating only online are expected to display the NIRI prominently on their website, e-commerce or marketplace seller page, or social media business account, in the same way a physical seller posts it at their place of business.

What is the penalty for not securing or displaying a NIRI on time?

Under RMC No. 75-2023, a business taxpayer who fails to renew and secure the NIRI by the extended September 30, 2023 deadline is subject to a fine of not more than ₱1,000 under Section 275 of the National Internal Revenue Code, as amended — the Code's general penalty provision for violations without a specific penalty of their own, separate from the criminal exposure under Section 264 for failing to issue an actual receipt or invoice at the point of sale.

BIR Notice to Issue Receipt/Invoice (NIRI): What Replaced the 'Ask for Receipt' Sign

The familiar orange “Ask for Receipt” sign is no longer the correct notice to display — RMO No. 43-2022 replaced it with a green Notice to Issue Receipt/Invoice (NIRI), and the BIR extended the display duty to online sellers, vloggers, and content creators who have no physical storefront at all. If your business still has the old orange notice taped to the counter, or you registered as an online seller and are not sure what you are supposed to post anywhere, this covers who needs a NIRI, how to secure one, where it has to be displayed, and what happens if you miss the deadline.

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What is the NIRI, and why did it replace the old “Ask for Receipt” notice? #

The Notice to Issue Receipt/Invoice (NIRI) is a BIR-issued sign, printed in green rather than the old notice’s orange, that a seller must post where customers can see it, and it prescribes the policies, guidelines, and procedures for its issuance under RMO No. 43-2022. It states the seller’s business name, registered name, TIN, and branch code, and it exists for the same underlying reason the old Ask for Receipt Notice did: to remind the buying public that a registered receipt or invoice is required for the sale, tying back to the duty to issue one under NIRC Section 237.

The switch was not cosmetic. RMO No. 43-2022, issued September 29, 2022, formally retired the Ask for Receipt Notice (ARN) taxpayers had displayed for years and replaced it with the NIRI as the only current, valid version of that notice.

Who is required to secure a NIRI? #

RMO No. 43-2022 covers two groups: new business registrants, at both head office and every branch, and existing registered taxpayers who still hold the old Ask for Receipt Notice and need to switch over — and it expressly reaches sellers who operate only online. That second point is what makes this issuance distinct from earlier receipt-notice rules, which were written with a physical storefront in mind.

The order names online sellers and merchants on e-commerce platforms, vloggers, social media influencers, and online content creators earning income from a platform or from advertising as taxpayers who must secure and display a NIRI, the same as a taxpayer with a physical store. A digital seller with no counter to tape a sign to is not exempt — the obligation simply moves to wherever that seller’s business is presented to the public.

How do you secure a NIRI, and what does the registration step involve? #

Securing a NIRI starts at your Revenue District Office (RDO), and the BIR requires you to update your registration information before it releases one — specifically, designating an official email address it can use to serve you notices and other communications. The practical steps:

Transact at the RDO that has jurisdiction over your business registration — the same RDO where your Certificate of Registration was issued.
Accomplish two copies of the S1905 Registration Update Sheet to indicate or update your business’s designated official email address.
Once your registration information is updated, the RDO releases the NIRI for your head office or branch.

This is a narrower update than a full BIR Form 1905 transfer or amendment — its purpose here is specifically to put a working email address on file, which the BIR now treats as an additional, formal channel for orders, notices, and letters. For the broader mechanics of updating registration information generally, including RDO transfers, see BIR Form 1905: How to Update Your Registration Information or Transfer RDO.

Where does the NIRI have to be displayed? #

A physical seller posts the NIRI prominently at the place of business where customers can see it; a seller with no physical storefront displays it on the digital equivalent — a website, an e-commerce or marketplace seller page, or a social media business account. The BIR’s display requirement was never meant to be satisfied by a notice sitting in a drawer or a file folder — it has to be visible to the person the notice is addressed to, the buyer deciding whether to ask for a receipt.

Worked example: Consider an online seller who registers a new BIR-registered sole proprietorship in 2026 to sell through a Shopee storefront and a Facebook Page, with no physical shop. There is no counter to post a sign on, but the display duty still applies — the practical way to satisfy it is to post the NIRI image on the storefront’s “About” or shop-information section and on the Facebook Page’s business information, the same way the seal badge required under RMC No. 38-2026 gets posted for registration verification. The NIRI and the registration seal badge are two separate, unrelated postings, though — the seal badge verifies that the seller is a registered BIR taxpayer at all, while the NIRI reminds the buyer to ask for a receipt or invoice on every sale. Both can, and generally should, appear on the same seller page. For the seal badge side of that pairing, see BIR Registration Seal Badge: What Online Sellers and Freelancers Must Display.

What happens if a business misses the deadline to switch? #

Existing taxpayers were first given until June 30, 2023 to replace their old Ask for Receipt Notice with a NIRI, and the BIR later extended that window to September 30, 2023 through RMC No. 75-2023 — a taxpayer who still missed that extended deadline became exposed to a fine. The circular is direct about the consequence:

“Business taxpayers who will fail to renew on or before September 30, 2023 shall be imposed a fine of not more than PHP1,000 pursuant to Section 275 of the Tax Code, as amended.” — Revenue Memorandum Circular No. 75-2023

That ₱1,000 ceiling comes from NIRC Section 275, the Code’s general catch-all penalty for a violation that has no specific penalty provision of its own — it is a materially smaller exposure than Section 264, which criminalizes actually failing or refusing to issue a receipt or invoice at the point of sale, with a fine of ₱1,000 to ₱50,000 plus imprisonment on conviction. Missing the NIRI display deadline and failing to issue a receipt are two different violations with two different penalty tracks; see Penalty for Not Issuing a BIR Official Receipt or Invoice: Section 264 and the EOPT Act for the heavier one.

Summary #

The orange Ask for Receipt Notice is retired. RMO No. 43-2022 replaced it with the green Notice to Issue Receipt/Invoice (NIRI), required for new business registrants and existing taxpayers alike, and it explicitly extends the display duty to online sellers, e-commerce merchants, vloggers, social media influencers, and content creators — not just physical stores. Securing one starts with an S1905 registration update at your RDO to put an official email address on file, and displaying it means posting it prominently wherever your business meets the public, whether that is a storefront counter or a shop page’s About section. The original June 30, 2023 deadline to switch from the old ARN was extended once, to September 30, 2023, under RMC No. 75-2023, and missing it carries a fine of up to ₱1,000 under NIRC Section 275 — separate from, and much smaller than, the Section 264 exposure for failing to actually issue a receipt or invoice on a sale.