ATP Processing Guidelines for Receipts/Invoicing

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BIR REVENUE MEMORANDUM ORDER NO. 12-2013: ATP Processing Guidelines for Receipts/Invoicing

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Title Supreme Court: ATP Processing Guidelines for Receipts/Invoicing

Law: Bir Revenue Memorandum Order No. 12-2013

Decision Date: May 2, 2013

BIR Revenue Memorandum Order No. 12-2013 establishes interim guidelines for processing Authority to Print (ATP) official receipts, sales invoices, and other commercial invoices until the online ATP system is fully operational, ensuring compliance and uniformity among accredited printers and taxpayers.

authority to

official receipts

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