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Enhancing Efficiency Through Delegated Authority – DepEd’s Revised Signing Policy for Foreign Travel

The Department of Education (DepEd) continues to streamline its administrative functions with the release of DepEd Order No. 018, s. 2024 , dated December 13, 2024. This order addresses the delegation of signing authority for foreign travel —a move aimed at improving operational efficiency and ensuring the seamless execution of DepEd’s mandates. Why Delegate Authority? In large organizations like DepEd, efficiency is key. The Revised Administrative Code and Republic Act No. 9155 empower the Secretary of Education to delegate authority to department officials. This framework allows the Department to: Optimize decision-making processes. Ensure swift approval of essential matters. Focus the Secretary’s attention on high-level priorities. The revised order updates the roles and responsibilities outlined in earlier directives, such as DepEd Order No. 1, s. 2023, and DepEd Order No. 15, s. 2024. Key Changes Introduced in the Order Delegation to Specific Officials by Hierarchy The order assig...
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📢 Big Changes in Invoicing Rules Under RMC No. 77-2024 & RR No. 11-2024 📄💼

The Bureau of Internal Revenue (BIR) has rolled out crucial updates through Revenue Memorandum Circular (RMC) No. 77-2024 and Revenue Regulations (RR) No. 11-2024, both anchored in the Ease of Paying Taxes (EOPT) Act. These issuances provide clarity and transitional relief for Philippine businesses adjusting to the revised invoicing system mandated by RR No. 7-2024.

📢 Big Changes in Invoicing Rules Under RMC No. 77-2024 & RR No. 11-2024 📄💼

Let’s break down the essentials every taxpayer should know.

🧾 From Official Receipts to Invoices: A Major Paradigm Shift

Effective April 27, 2024, sales invoices are now the primary documents for all sales of goods and services. Under the old system, Official Receipts (ORs) were used for services. Not anymore.

RMC No. 77-2024 reinforces this shift:

“The term ‘invoice’ now covers both sale of goods and services. The invoice shall be the basis of claiming input VAT and documenting expenses.”

🛠️ RR No. 11-2024: Making the Transition Easier

Issued on June 13, 2024, RR No. 11-2024 amends the transitory provisions of RR No. 7-2024, offering flexibility to help businesses comply without disruption. Here's what you need to know:

🔄 1. No Need to Update Your Certificate of Registration (COR)

If your COR still shows the Annual Registration Fee, you’re not required to replace it. The ₱500 annual fee is no longer mandatory, and your COR remains valid unless other registration details change.

📘 2. You Can Still Use Your Unused Official Receipts — But With Conditions

You have two options:

✅ Option A: Use as Supplementary Document

  • Continue using old Official Receipts, Collection Receipts, etc.

  • Stamp this phrase clearly:

    “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.”

✅ Option B: Convert to Invoices

  • Cross out "Official Receipt" and stamp a new title like:

    "Invoice," "Billing Invoice," "Service Invoice", etc.

  • Must include key information: quantity, unit cost, nature of service, etc.

  • These can be used to claim input tax, if fully compliant.

  • No BIR approval needed for stamping.

⏳ Deadline to Report Unused ORs for Conversion:
July 31, 2024 – Submit inventory of unused ORs to your RDO.

🖨️ 3. CRM/POS and e-Invoicing Systems Must Be Reconfigured

Taxpayers using:

  • Cash Register Machines (CRM)

  • Point-of-Sale (POS) Machines

  • E-receipting or Electronic Invoicing Software

  • Computerized Accounting System (CAS)/Books of Accounts (CBA)

must adjust system wording from “Official Receipt” to “Invoice” types.

📅 Deadline for Reconfiguration:

December 31, 2024

👉 Extension (max 6 months) allowed with RD or LTS approval.

🔁 No Need to Reaccredit Systems for Minor Enhancements

But for CAS/CBA, this is a major enhancement and must follow standard registration and permit replacement procedures.

⚠️ 4. Penalties for Non-Compliance After Key Dates

Starting April 27, 2024:

  • Manual ORs without conversion = not valid as sales invoices

  • CRM/POS/e-invoicing outputs labeled as "Official Receipt" = valid only until Dec. 31, 2024

📌 After Dec. 31, 2024, failure to issue a proper Invoice is punishable with:

  • 🧾 ₱1,000 to ₱50,000 fine

  • 🚨 2 to 4 years imprisonment under Section 264(a) of the Tax Code

✅ Action Steps for Taxpayers

  • 📝 Submit inventory of unused ORs by July 31, 2024

  • 🖨️ Reconfigure POS/CRM/CAS systems by Dec. 31, 2024

  • 🧾 Ensure invoices contain: business name, address, TIN, quantity, price, and description of goods/services

  • 📤 Get new ATP for invoices after converted receipts are used up

💡 Final Thoughts

These changes are not just compliance requirements—they’re a move toward streamlined tax administration under the Ease of Paying Taxes Act. Understanding and adapting to RMC No. 77-2024 and RR No. 11-2024 can save you from hefty penalties and set your business up for smoother BIR audits.

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