Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 12-2013)
The objective is to provide additional policies, uniform guidelines, and procedures in processing the Authority to Print (ATP) for Official Receipts (ORs), Sales Invoices (SIs), and Commercial Invoices (CIs) during the interim period until the On-line ATP system pursuant to RR No. 18-2012 is fully developed.
Only BIR Accredited Printers and printers with provisional accreditation numbers are authorized to print principal and supplementary receipts/invoices. Sub-contracting to non-accredited printers is strictly prohibited.
All required information such as taxpayer's registered name, business name, VAT or Non-VAT registration status with TIN, business address, transaction date, serial number, buyer's name, address, and TIN, description of goods/services, quantity, unit cost, total cost, VAT amount if applicable, and other details mandated by the Order must be pre-printed using computer-aided machines.
GIs performing governmental functions that are unregistered must register with BIR but are not required to secure ATP for printing Government Accountable Form No. 51 or other governmental receipts. For proprietary functions, GIs must register separately and secure ATP prior to printing receipts/invoices.
Applications for ATP (BIR Form No. 1906) along with documentary requirements must be submitted to the Revenue District Office (RDO) or Large Taxpayer Office (LT Office) having jurisdiction over the taxpayer's Head Office.
The ATP and receipts/invoices printed under this Order shall have a validity period of five (5) years from the date of the ATP.
Name, address, and TIN of the accredited printer; accreditation number and date; ATP number, official control number (OCN), date issued, valid until date; BIR permit number if loose-leaf; approved serial numbers; security/special features; and the phrase stating validity of five years from ATP date.
The phrase 'THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX' must be conspicuously printed in bold letters on Non-VAT ORs/SIs and applicable Commercial Invoices.
Violations of any provisions of this Order shall be subject to penalties imposed pursuant to Title X, Chapters I to IV of the National Internal Revenue Code (NIRC), as amended, in relation to other revenue issuances and regulations.
Taxpayers must apply for a new Authority to Print (ATP) not later than sixty (60) days before the expiration date of the current receipts/invoices.
BIR Accredited Printers must submit a Quarterly Report of Printer (BIR Form No. 1932) to the RDO/LT Office on or before the 20th day of the month following the end of each calendar quarter, along with Printer's Certificate of Delivery and Sworn Statement of the taxpayer.
The taxpayer must submit an inventory listing of unused/expired receipts/invoices, surrender hardcopies, choose a BIR Accredited Printer, file an application (BIR Form No. 1906) with supporting documents including sample layout, printer's job order, previous ATP or last serial number, and loose-leaf permit if applicable, and sign the logbook upon receiving the approved ATP.
The Committee on Destruction and Disposal witnesses the actual destruction of surrendered expired or unused receipts/invoices, prepares the Report of Destruction and Disposal with supporting attachments, and submits it to the RDO or LT Office within specified timeframes.