Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 83-99)
The primary objectives are to prescribe clear procedures in processing the Application for Authority to Print Invoices and Receipts in non-ITS/non-computerized Revenue District Offices (RDOs), clarify procedures in computerized or ITS/REG rolled-out districts, and align the processing procedures of non-ITS/non-computerized districts with those of computerized districts.
Applications must be filed with the Revenue District Office (RDO) having jurisdiction over the business establishment that will be using the invoices or receipts.
ATP for invoices and receipts used by the head office shall be approved by the RDO with jurisdiction over the head office, while ATP for invoices and receipts used by branches shall be approved by the RDO with jurisdiction over the branches.
Only applications with complete documentary requirements shall be stamped as 'Received' by the BIR receiving office.
All applications should be processed within the day of application provided that the requirements are complete.
The ATP must be signed by the head or assistant head of the servicing office, such as the RDO/ARDO or Division Chief/Assistant Division Chief.
No. One Authority to Print should be applied and processed for every series of invoices or receipts to be printed.
Computerized RDOs process ATP applications using the facilities of the Registration System of the Integrated Tax System (ITS).
Manual procedures are adopted after one hour from when the system outage is reported to the concerned RDC Head and the occurrence is logged at the Help Desk.
The RDO must: 1) receive application and verify documents; 2) verify the taxpayer's existence in any registration database; 3) check completeness of data and documents; 4) generate/prepare the ATP; 5) sign and date the ATP; 6) release the ATP to the taxpayer; 7) require taxpayer to sign the office logbook as proof of receipt; and 8) update the taxpayer's index card.
All existing issuances or parts that are inconsistent with this order are repealed or modified accordingly.
This Order took effect immediately upon its adoption on October 15, 1999.