BIR Requires New Receipts and Invoices

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Tax Philippines

The BIR, in Revenue Regulations No. 18-2012, is requiring taxpayers to secure new ATP  and print new invoice/receipt and all commercial documents being issued to customers as the existing documents are valid only up to June 30, 2013

Relative to said regulations prescribing the new rules in processing of Authority to Print (ATP) of Official Receipts, Sales Invoices and Other Commercial Invoices, the following must be noted:

  1. All applications must be done through on-line ATP systems.
  2. Not just principal receipts/invoices such as VAT SI/VAT OR/Non-VAT SI/Non-VAT OR are required to be registered before printing but also supplementary receipts/invoices such as delivery receipt, order slip, debit/credit memo, purchase order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, any other documents being used in the business and issued to customer.
  3. Approved ATP is valid upon full usage of the serial numbers or five (5) years from issuance, whichever comes first.
  4. All existing unused/unissued receipts/invoices shall be valid until June 30, 2013.
  5. Application for new ATP shall be 60 days prior to actual expiry.

The BIR, in issuing the above new regulations, aims to regulate further the printing of all invoices, set validity period, and generate reports relative to the ATP.

If you need assistance in securing ATP through web-based or on line ATP or any other accounting

or tax related matters, kindly contact Triple i Consulting.

By: Atty Marissa C. Yambao

COMMENTS

4 thoughts on “BIR Requires New Receipts and Invoices

  1. we still have so many receipts, such as OR and sales invoices, Can we make it first used it all? before we apply for printing of the new receipts?

    Thank you.

    Reply
    • @Shiela No you may not, you are required to return all unused receipts to the BIR and have new ones printed.

      Reply
  2. we registered d business last january 16, 2013,we applied for d authority 2 print on d same day and paid for the receipts to be printed,..we received d printed receipts last february 8, 2013,..we still have a lot of receipts,..considering the dates are we still required to return those unused receipts,.and if we’ll return it,does it mean we’ll be paying again for the new receipts?thank you.

    Reply
  3. Can you send me a new format of Cash Invoice Receipt at my email address stated above? thanks.

    Reply

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