All persons who are engaged in business shall secure from the BIR an Authority to Print receipts or sales or commercial invoice before a printer can print the same.
All applications for ATP of the Head Office (HO) and all its branches as well as the issuance of permit shall be at the RDO or concerned office under the Large Taxpayer Service (LTAD I, LTAD II or LTDO) having jurisdiction over the taxpayer's Head Office.
For Taxpayers Under a Non-Computerized RDO
All applications for ATP of the Head Office (HO) and all its branches as well as the issuance of permit shall be at the RDO or concerned office under the Large Taxpayer Service (LTAD I, LTAD II or LTDO) having jurisdiction over the taxpayer's Head Office.
All applications for ATP shall be manually prepared / issued, regardless as to whether or not the branches are under a computerized RDO/office since the HO RDO is not capable of ITS generation of ATPs.
1) There shall be one application for ATP per establishment (for HO or per branch). Each application shall be issued a separate permit. The HO and each branch must have their own independent series of serial number. Example: HO uses series 00001 to 50000; Branch 001 uses its own series from 00001 to 50000.
2) Each application as well as the printed accounting document/s shall reflect the exact address of the branch, TIN and the branch code attached to the TIN.
a) Under a centralized application, the TIN, branch code (if applicable) and address of the HO must be reflected in the printed receipts, sale or commercial invoices used in the business premises of the HO; and
b) For those printed receipts, sale or commercial invoices to be issued/used in the branches (if applicable) must reflect the TIN, branch code and address of the branch/es.
c) The code for the HO must be 000 and sequential series for the branch code, starting from 001
3) The taxpayer provides the RDO having jurisdiction over said branch a copy of the approved ATP. (RMO 28-2002)
4) After printing of receipts/invoices, a Printer's Certificate of Delivery (PCD) shall be issued by the printer. The printer shall have the PCD stamped "Registered" by the BIR Office that has jurisdiction over the taxpayer's place of business. In case the taxpayer has more than one (1) place of business, the printer shall issue to the taxpayer the five (5) copies of PCD duly stamped by the BIR Office which has jurisdiction over the principal place of business (Head Office) of the taxpayer.
5) Within thirty (30) days from the issuance of the PCD, the taxpayer or printer, as the case maybe, shall submit to the concerned BIR office that has jurisdiction over the taxpayer's-user's principal place of business the triplicate copy of the PCD, together with the certified photocopy of approved ATP and the taxpayer's Sworn Statement enumerating responsibilities and commitments of taxpayer-user.
6) Both quintuplicate copy of the PCD and Sworn Statement shall be filed at the BIR Office that has jurisdiction over the place of printer's business which printed the receipts/invoices. (RR 16-2003, RMC 26-2004)
Note: As a policy, taxpayers have the privilege to choose the printers of their invoices/receipts.
PENALTIES
AMOUNT OF COMPROMISE PENALTY
For failure to issue receipts or sales or commercial invoices First Offense Second Offense
P10,000 P20,000
For refusal to issue receipts or sales or commercial invoices 25,000 50,000
For issuance of receipts that do not truly reflect and/or contain all the information required to be shown therein 1,000 2,500
If the information missing is the correct amount of the transaction 2,000 5,000
If the duplicate copy of the invoices is blank but the original copy thereof is detached from the booklet 10,000 20,000
For possession or use of unregistered receipts or invoices 10,000 20,000
For use of unregistered cash register machines in lieu of invoices or receipts 25,000 50,000
For possession or use of multiple or double receipts or invoices Not subject to Compromise
For printing or causing, aiding or abetting the printing of:
a) Receipts or invoices without authority from the BIR 10,000 20,000
b) Double or multiple sets of receipts or invoices Not subject to Compromise
c) Receipts or invoices not bearing any of the following:Consecutive numbers Name of Taxpayer Business Style Business address of the person or entity to use the same Taxpayer Account No. Name, address, date, authority no. of the printer and inclusive serial numbers of the batch or receipts printed VAT No., if taxpayer is VAT-registered 5,000 10,000
For failure of the printer to submit the required quarterly report under Sec. 238 of the Tax Code as amended 1,000 3,000
RELATED REVENUE ISSUANCES
RR No. 18-99, RR No. 12-2003
RMO No. 54-97, RMO No. 69-98, RMO No. 74-98, RMO No. 83-99, RMO No. 56-2000, RMO No. 28-2002
CODAL REFERENCE
Sections 113, 237 and 238 of the National Internal Revenue Code
FREQUENTLY ASKED QUESTIONS
1) Who will stamp the printed receipts and invoices
Stamping shall be done by the Taxpayer Assistance Section of the RDO having jurisdiction over the establishment which will issue the invoice/receipt
2) What are the essential features of the receipts or invoices
Invoices or receipts must be serially numbered and shall show, among others, the following:
Name of the Professional/Business/Commercial Establishment
Business Style business name
Taxpayer Identification No.
Business Address of the Person/Entity
Others like:
Space for date of transaction
Space for customer name and address
Serial Number of invoice or receipt
ATP Number and series approved
Printer information
3) What are the basic information required to be reflected on Invoices and Receipts issued by Financial Institutions
a) name, TIN (with suffix of the word VAT), business style, if any, and address of the financial institution
b) date of transaction
c) name, TIN, business style, if any, and address of the VAT-registered client;
d) description of the nature of transaction
e) the invoice value or consideration, showing the VAT separately
f) total amount billed and received; and
g) such other information, as required in Section 237 of the Code.
4) Are tape receipts (cash register machine or point of sales machine tape) considered as an official receipt/invoice
Yes, as long as the tape receipts are generated from a BIR-registered CRM/POS, as evidenced by the BIR sticker attached to the machine duly signed by the RDO.
a) Duly accomplished BIR Form 1906 BIR Form 1906 (Jan 2000 ENCS) Application for Authority to Print Receipts and Invoices
b) Job order
c) Final and clear sample of receipts and invoices (machine printed)
d) Photocopy of the following:
Application for Registration (BIR Form No. 1901 or 1903) BIR Form 1901 BIR Form 1903/ TRU form or photocopy of TIN card
Proof of payment of Annual Registration Fee (BIR Form No. 0605) BIR Form 0605
For Registered Taxpayers (Old)
a) Duly accomplished BIR Form 1906 BIR Form 1906 (Jan 2000 ENCS) Application for Authority to Print Receipts and Invoices
b) Job order
c) Final and clear sample of receipts and invoices (for different type of receipt or invoice)
d) Photocopy of the following:
Proof of payment of Annual Registration Fee (BIR Form No. 0605) BIR Form 0605
Previously approved ATP of receipts and invoices
Copy of Certificate of Registration (COR)-(BIR Form No. 2303)
e) Last booklet printed (for verification)