ATP work-around procedures

The BIR issued the following policies and procedures in the processing of Authority to Print (ATP) on Official Receipts (ORs), Sales Invoices (SIs) and Commercial Invoices (CIs) in the interim period until the availability of the online ATP system.

Policies

The requirement to secure a new ATP using the online ATP system covers all taxpayers engaged in business, government or private, using manually-issued receipts/invoices, and loose-leaf receipts/invoices. Taxpayers using receipts/invoices issued through Cash Register Machine (CRM)/Point-of-Sale (POS) Machines and/or Computerized Accounting System (CAS) shall be regulated in a separate revenue issuance.

Only BIR accredited printers shall be authorized to print principal and supplementary invoices. Printers that were issued provisional accreditation numbers shall also be allowed to print principal and supplementary receipts/invoices.

In the interim, i.e., until the online ATP system becomes available, all applications for ATP, together with the necessary documentary requirements, shall be submitted to the Revenue District Office (RDO)/Large Taxpayer Office (LT Office) having jurisdiction over the Head Office (HO) of the taxpayer-applicant. The principal and supplementary receipts and invoices of the HO and each of the branches shall have its own independent series of serial number.

A taxpayer with expiring principal and supplementary receipts/invoices shall apply for a new ATP not later than 60 days prior to the actual expiry date.

In the filing of application, the old BIR Form No. 1906 shall still be used until the revised form becomes available. The ATP shall be processed using the registration system of the Integrated Tax System (ITS), which shall generate the prescribed ATP. The issued ATP shall be printed on the inside back portion of the cardboard cover of each booklet/pad of the principal and supplementary receipts/ invoices printed.

Aside from the information required to be indicated under existing regulations in ORs/SIs/CIs — such as taxpayer’s registered name, address and TIN of the buyer, etc. — the bottom part of the ORs/SIs/CIs shall contain information such as the Taxpayer Identification Number (TIN) of senior citizens and persons with disability (PWD) (for taxpayers transacting with senior citizens and PWDs), printer’s accreditation number, and the phrase “This invoice/receipt shall be valid for five (5) years from the date of the ATP”. (For sample format of principal and supplementary receipts/invoices, check the Annexes of the RMO 12-2013).

All new set/s of principal and supplementary receipts/invoices to be printed that are compliant with the requirements set forth under this Order shall have a validity period of five years. All unused/expired/expiring ORs/SIs/CIs shall be surrendered together with an inventory listing to the BIR Office having jurisdiction over the taxpayer for destruction on or before the 10th day after the validity period of the expired receipts/invoices.

Filing procedure

A taxpayer applying for new ATP should follow the prescribed procedures below.

1. All taxpayers applying for ATP should submit an inventory listing and surrender the hardcopies of their unused/expired receipts/invoices together with photocopies of the old and new ATPs and corresponding Printer’s Certificate of Delivery (PCD) to the RDO where they are registered. Branch office/s shall submit and surrender the same to the RDO/LT Office concerned where the branch is registered.

2. The taxpayer should choose the BIR Accredited Printer from the updated list of duly accredited printers available in the BIR website.

3. The taxpayer, or his authorized representative, should file the application for ATP with the following supporting documents at the RDO/LT Office concerned where the Head Office is registered using BIR Form 1906:

a. Original copy of sample layout/template of OR/SI/CI

b. Original Printer’s Job Order c. Photocopy of previous ATP. If not available, the last series of the printed OR/SI/CI. New set of receipts/ invoices shall continue with the last serial number indicated in the previous ATP issued. However, for printing machines with limited capacity as to the maximum range of serial numbers, the serial number may start from one (1) and prefixed with a special/alpha code to avoid duplication (e.g., A0001)

d. Photocopy of Loose-leaf Permit, if applicable

4. Finally, the taxpayer should sign in the office logbook as proof of actual receipt of the approved ATP.

Transitory rules

All unused/unissued principal and supplementary receipts/invoices printed prior to January 19, 2013 (effectivity of RR 18-2012) and those printed by printers that are not compliant with the Order shall be valid until June 30, 2013.

An inventory listing of its unused/unissued principal and supplementary receipts/invoices should be submitted while the hardcopies of the receipts/invoices should be surrendered by the taxpayer on or before July 10, 2013.

Branch office/s shall submit and surrender the same to the concerned RDO/LT Office where the branch is registered.

(Revenue Memorandum Order No. 12-2013, May 3, 2013)

Tax Brief – June 2013

Punongbayan and Araullo