Clarified ATP Procedures for Invoices/Receipts

Applications must be filed with the RDO that has jurisdiction over the business establishment using the invoices or receipts (head office or branch).
Only applications with complete documentary requirements will be stamped as "Received".
Processing of ATP applications should be completed within the same day, provided all requirements are complete.
ATP documents must be signed by the head or assistant head of the servicing office (RDO/ARDO or Division Chief/Assistant Division Chief).
A separate ATP application must be filed for every distinct series of invoices or receipts to be printed.
Computerized RDOs shall process ATP applications using the Integrated Tax System (ITS) Registration System:
- ATP for head office uses is approved by the RDO of the head office.
- ATP for branch use is approved by the RDO of the respective branch.
- Manual procedures are adopted if system downtime extends beyond one hour upon proper reporting.
Non-computerized RDOs will process ATP applications via manual procedures.

Receive the ATP application and all necessary documentary requirements from the taxpayer.
Verify the taxpayer’s existence in applicable registration databases to ensure registration status.
Check completeness of application data and submitted documents.
Prepare or generate the ATP form or document for the requested invoice/receipt series.
Sign the ATP document and indicate the date of signing.
Release the signed ATP to the taxpayer.
Obtain the taxpayer’s signature in the office logbook as proof of receipt.
Update the taxpayer’s index card to reflect the issuance of ATP.

All previous circulars or issuance, or parts thereof, inconsistent with these clarified procedures are hereby repealed or modified accordingly.

This Revenue Memorandum Order takes effect immediately upon issuance on October 15, 1999.