Online processing of ATP

The BIR issued the following in the processing of ATP [Authority to Print] official receipts, sales invoices and other commercial invoices using the online ATP system.

All persons engaged in business shall secure/apply for an ATP and submit the required documents using the online ATP system for its principal (i.e., VAT official receipt/invoices, and non-VAT official receipt/sales invoice) and supplementary receipts/invoices (e.g., delivery receipts, billing statement, debit and/or credit memo and cash receipt). In case of downtime, the taxpayer shall apply for ATP and submit the required documents at the RDO or concerned Large Taxpayer (LT) office having jurisdiction over the taxpayer’s head office.

All applications for ATP of the head office (HO) and all its branches shall be done online, except in case of downtime as officially posted in the BIR website where application may be manually filed, and corresponding ATP shall be manually issued through alternative off-line ATP system by the concerned RDO or LT office. There shall be one ATP application per establishment (HO or branch) to be filed with RDO/LT office where the HO is registered. Each application shall be issued a separate ATP.

The principal and supplementary receipts/invoices of the HO and each branch shall have their own independent series of serial numbers and shall reflect the exact address of the branch, the tax identification number (TIN) and the branch code to the TIN.

The approved ATP shall be valid only upon full usage of the inclusive serial numbers of principal and supplementary invoices/receipts reflected in the ATP, or five years from the issuance of the same, whichever comes first.

All unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2012 (the date of effectivity of the regulations) shall be valid until June 30, 2012. A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall apply for a new ATP not later than 60 days prior to actual expiry date. All unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO where the taxpayer is registered on or before the 10th day after the expiration of the validity period of the receipts/invoices for destruction. An inventory listing of the receipts/invoices shall be submitted.

(Revenue Regulations No. 18-2012, December 28, 2012)

Tax Brief – January 2013

Punongbayan and Araullo