QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 12-2013)
To provide work-around guidelines and uniform procedures for processing Authority to Print (ATP) for Official Receipts (ORs), Sales Invoices (SIs), and other Commercial Invoices (CIs) during the interim period until the On-line ATP System under RR No. 18-2012 is fully developed.
Only BIR-accredited printers under RR No. 15-2012 are authorized, except that printers with provisional accreditation numbers may also print principal and supplementary receipts/invoices.
No. Sub-contracting to non-accredited printers is strictly prohibited.
No. Taxpayers using CRM/POS and/or CAS are not covered by this Order; they are regulated by a separate revenue issuance.
The information required under the Order must be pre-printed at the face of the loose-leaf receipts/invoices using computer-aided machines (e.g., MS Excel).
For governmental function: no ATP is required for certain accountable/govt receipts (e.g., Government Accountable Form No. 51, Revenue Official Receipts, Tax Receipts, etc.). For proprietary function: ATP is required prior to printing principal and supplementary receipts/invoices, with registration updates or branch registration depending on the co-location of addresses.
To the Revenue District Office (RDO) or Large Taxpayer Office (LT Office) having jurisdiction over the taxpayer-applicant’s head office.
Date of ATP, validity period, printer’s accreditation number, and date of accreditation.
Yes. The principal and supplementary receipts and invoices of the head office and each branch must have independent series of serial numbers.
They must conspicuously print the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” on the face.
They must prominently indicate the word “EXEMPT”.
Amounts involved must be broken down into VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales.
A breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales.
Examples include: name/address/TIN of the accredited printer; printer’s accreditation number and date of accreditation; ATP number, OCN, and dates (issued and valid until); BIR permit number (if loose-leaf); approved inclusive serial numbers; and security/special markings/features, plus the five-year validity phrase.
The phrase that “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” must be printed.
A space for Senior Citizen TIN, OSCA ID/PWD ID, Senior Citizen Discount/PWD Discount, and signature of the Senior Citizen/PWD is required (unless the transactions are not covered by RA 9994).
They must apply for a new ATP not later than sixty (60) days prior to the actual expiry date.
A Committee on Destruction and Disposal of surrendered expired/expiring receipts/invoices must be created. It must witness destruction, prepare reports with required attachments (inventory verification, manner of destruction/disposal, ATP/PCD photos, pictures), and submit reports to the RDO/Office of the Chief within specified timelines.
Unused/unissued principal and supplementary receipts/invoices printed prior to Jan. 19, 2013 (effectivity of RR No. 18-2012) and those printed by printers not compliant with the Order are valid until June 30, 2013, with inventory listing and surrender to the RDO/LT Office required on or before July 10, 2013.