Policy, objective, and interim framework
- The Order’s objective is to establish uniform guidelines and procedures for processing ATP for official receipts (ORs), sales invoices (SIs), and other commercial invoices (CIs) while the on-line ATP system is not yet fully available.
- ATP processing is tied to the availability of the on-line ATP system, with interim processing performed through the Integrated Tax System (ITS) pending system readiness under Section II(G).
- The Order anchors compliance by requiring that printed ORs/SIs/CIs follow specific mandatory layout and marking rules under Section II(J), II(K), and related provisions.
- Penalties for violations follow the penalty scheme in the National Internal Revenue Code (NIRC), Title X, Chapters I, II, III and IV, as amended, in relation to other revenue issuances and regulations under Section V.
Coverage, who must comply, and exclusions
- The Order applies to taxpayers engaged in business, government or private, who use manually-issued receipts/invoices under Section II(B).
- The Order covers the interim processing and printing of principal and supplementary receipts/invoices and other commercial invoices issued through the ATP framework under Section II(A) and Section II(F).
- The Order does not apply to receipts/invoices issued through Cash Register Machines/Point-of-Sale Machines (CRM/POS) and/or a Computerized Accounting System (CAS), which are regulated in a separate revenue issuance under Section II(C).
- Government Instrumentalities (GIs) (National Government Agencies, Government-Owned and Controlled Corporations, and Local Government Units) must follow special rules depending on whether the activity is governmental or proprietary under Section II(E)(1) and Section II(E)(2).
- Senior Citizens (SCs) and Persons With Disability (PWDs) transactions follow additional invoicing/receipt information requirements under Section II(L).
Core ATP and printing controls
- Only BIR Accredited Printers are authorized to print principal and supplementary receipts and invoices under the ATP framework under Section II(A).
- Printers with provisional accreditation numbers are also allowed to print principal and supplementary receipts/invoices under Section II(A).
- Sub-contracting to non-accredited printer/s is strictly prohibited under Section II(A).
- Taxpayers using manually-issued receipts/invoices must ensure all information required under the Order is pre-printed on the face of the loose-leaf receipts/invoices using computer-aided machines under Section II(D).
- Taxpayers must apply for new ATP for expiring receipts/invoices not later than sixty (60) days prior to the actual expiry date under Section II(N).
- Each head office (HO) and each branch must use independent series of serial numbers for the principal and supplementary receipts/invoices under Section II(I).
Content requirements on receipts and invoices
- ORs/SIs/CIs must be printed with mandatory information including the following under Section II(J):
- Taxpayer’s (TP) Registered Name.
- TP’s Business Name/style (if any).
- A VAT/non-VAT statement with the TIN and 3-digit Branch Code (example format given in the Order).
- Business address where the ORs/SIs/CIs shall be used.
- Date of transaction.
- Serial number printed prominently.
- A space for the Name, Address and TIN of the buyer.
- Description of items/goods or nature of service.
- Quantity, Unit cost, and Total cost.
- VAT amount if the transaction is subject to 12% VAT.
- If the VAT taxpayer is engaged in mixed transactions, the amounts must be broken down into VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales.
- Non-VAT receipts/invoices and other CIs (VAT or Non-VAT) such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgment receipts, collection receipts, credit/debit memo, job orders, and similar documents that form part of accounting records and/or issued to customers must additionally print in conspicuous bold letters: “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” under Section II(J).
- Taxpayers whose transactions are not subject to VAT or Percentage Tax must print prominently at the face of the non-VAT principal receipts/invoices the word “EXEMPT” under Section II(J).
- If the taxpayer is subject to percentage tax under Title V of the NIRC, but also sells goods/services under Section 109(A) to (W), excluding (E) as amended by Republic Act No. 10378, the non-VAT principal receipts/invoices must indicate a breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales under Section II(J).
- The bottom portion of OR/SI/CI must print mandatory information under Section II(K), including:
- Name, address and TIN of the accredited printer.
- Accreditation number and date of accreditation of the accredited printer.
- ATP number, OCN, date issued (mm/dd/yyyy), and valid until (mm/dd/yyyy).
- BIR Permit Number (if loose leaf OR/SI/CI).
- Approved inclusive serial numbers of OR/SI/CI.
- Security/Special markings/features of the accredited printer.
- The phrase: “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” under Section II(K).
- ORs/SIs/CIs covering transactions with Senior Citizens and/or PWDs must include additional fields and the signature of the Senior Citizen/PWD under Section II(L):
- Senior Citizen TIN.
- OSCA ID No./PWD ID No.
- Senior Citizen Discount/PWD Discount
- Signature of the Senior Citizen/PWD.
- The Senior Citizen/PWD fields under Section II(L) are not required for taxpayers whose transactions are not covered by Republic Act No. 9994 under Section II(L).
- The Order permits other information, size, and/or format necessary for industry peculiarity and taxpayer needs if the receipts/invoices remain compliant with the required contents under Section II(M).
- A sample principal and supplementary OR/SI/CI format is provided in Annex C, serving as the basic information model under Section II(M).
Required marks for input tax and VAT/SC/PWD rules
- Non-VAT and similar documents must bear the conspicuous bold statement “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” under Section II(J).
- Non-VAT principal receipts/invoices for taxpayers not subject to VAT or Percentage Tax must bear the word “EXEMPT” prominently on the face under Section II(J).
- VAT subject transactions must reflect VAT computation through required lines, including 12% VAT where applicable under Section II(J).
- Mixed VAT transactions must be itemized into VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales under Section II(J).
- SC/PWD transactions must incorporate the required SC/PWD identifiers, discount field, and signature under Section II(L).
Government instrumentalities: ATP and registration rules
- Governmental function under Section II(E)(1) requires registration with the BIR pursuant to Title IX, Chapter II, Section 236 of the NIRC, as amended, by filing BIR Form 1903, for unregistered governmental function.
- Governmental function is not required to secure ATP for the printing of Government Accountable Form No. 51 (Revenue Official Receipts (RORs), Tax Receipts and other receipts in whatever name or form being issued for governmental functions) under Section II(E)(1).
- Proprietary function under Section II(E)(2) is defined by reference to Revenue Regulations No. 18-2012.
- For unregistered proprietary function where the registered address of the business activity is similar or co-located with a GI whose governmental function is already registered, the GI must file a registration update by filing BIR Form No. 1905 covering:
- Business Activity/ies.
- Additional Tax Type/s Details.
- Trade Name (if applicable).
- Books of Accounts.
- For unregistered proprietary function where the registered address of the business activity is other than the registered address of the GI, the GI must file an Application for Registration as Branch using BIR Form No. 1903.
- Proprietary function is required to secure ATP prior to printing its principal and supplementary receipts/invoices indicating all information required under the Order under Section II(E)(2)(b).
Filing ATP applications and responsible offices
- ATP application is made using BIR Form No. 1906 (as revised; see Annex A) together with necessary documentary requirements under Section II(F).
- Until the revised form becomes available, the old BIR Form No. 1906 must still be used under Section II(F).
- The ATP application with documentary requirements is submitted to the Revenue District Office (RDO)/Large Taxpayer Office (LT Office) having jurisdiction over the head office (HO) of the taxpayer-applicant under Section II(F).
- Interim ATP applications are processed using the ITS Registration System, which generates the prescribed ATP under RMO No. 83-99, as amended by RMO No. 28-2002 under Section II(G).
- The interim-generated ATP must include guide/reference information typed or printed on the ATP:
- Date of ATP
- Validity period of the ATP
- Printer’s Accreditation Number
- Date of Accreditation under Section II(G).
- The taxpayer’s required application workflow includes the following under Section III(A):
- Submit inventory listing/s (Annex D).
- Surrender hardcopies of unused/expired receipts/invoices plus photocopies of the old and new ATPs and the corresponding Printer’s Certificate of Delivery (PCD) to the RDO where registered; branches surrender to the appropriate RDO/LT Office where the branch is registered.
- Choose a BIR Accredited Printer from the updated list of duly accredited printers on the BIR website.
- File the application for ATP (or by authorized representative) with supporting documents at the RDO/LT Office concerned where HO is registered using the prescribed BIR Form.
- Provide:
- Original copy of sample layout/template of OR/SI/CI.
- Original printer’s job order.
- Photocopy of previous ATP; if not available, provide the last series of printed OR/SI/CI; new set continues the last serial number, except printing machines with limited serial capacity may start from one (1) and prefix with a special/alpha code to avoid duplication.
- Photocopy of Loose-leaf Permit, if applicable.
- Sign in the office logbook as proof of actual receipt of the approved ATP.
- An authorized representative is defined as a duly designated responsible officer/employee of the company with written authorization signed by the taxpayer-applicant or a responsible officer/employee of the accredited printer as indicated in the ATP Application Form under Section III(A).
- The Taxpayer Service Section-Revenue District Office (TSSRDO) / Registration Section under Section III(B) must:
- Receive and process ATP applications while observing the BIR Citizen’s Charter under Republic Act No. 9485 (Anti-Red Tape Act of 2007), and stamp applications “Received” when requirements are received.
- Return incomplete/non-compliant applications listing lacking documents for re-filing.
- For complete/compliant applications, verify taxpayer information with the BIR website or Registration database.
- Generate ATP with the corresponding OCN using the ITS.
- Recommend approval using BIR Form No. 1921.
- Forward processed ATP to the RDO/Division Chief for final approval and signature.
- Issue/release approved ATP and require taxpayer-applicant to sign the office logbook as proof of actual receipt.
- Receive inventory listing/s, surrendered hardcopies of expired receipts/invoices, and photocopies of old and new ATPs and PCDs.
- The Revenue District Officer/Division Chief under Section III(C) must:
- Approve/disapprove ATP.
- Conduct regular massive information drives to taxpayers with expiring ORs/SIs/CIs.
- The National Office Data Center (NDC)/Revenue Data Center (RDC) under Section III(I) must:
- Log ITS issues and concerns.
- Resolve ITS issues.
- Inform the concerned RDO/LT Office on resolution.
Destruction and disposal regime for expired receipts
- A Committee on Destruction and Disposal of Surrendered Expired/Expiring Receipts/Invoices must be created under Section II(O), with members from both the RDO and Large Taxpayer Service offices depending on whether the taxpayer is a regular large taxpayer or an excise large taxpayer.
- The committee must initiate and witness weekly or as necessary actual destruction and disposal of surrendered unused/expired/expiring principal and supplementary receipts/invoices under Section III(D).
- The committee must submit a Report of Destruction and Disposal to the RDO/Chief of the Division on or before the fifth day after the date of actual destruction and disposal under Section III(D).
- The report submitted under Section III(D) must include:
- Veracity of the inventory of unused/expired/expiring receipts/invoices surrendered.
- Manner of destruction ensuring receipts/invoices are beyond re-use for issuance.
- Manner of disposal of destructed receipts/invoices.
- Photocopy of ATP and PCD for new sets of principal and supplementary receipts/invoices.
- Inventory listing of unused/expired principal and supplementary receipts/invoices submitted for destruction.
- Pictures of actual destruction.
- The report must be kept on file at the Office of the RDO/Chief of Division for future reference under Section III(D).
- The RDO/LTDO Assessment Section under Section III(E) must:
- Check veracity of surrendered hardcopies against the inventory listing and photocopies of ATP and PCD.
- Witness actual destruction/disposal, prepare the report for signature by committee members, and submit it to the RDO office.
- The RDO/LTDO Administrative Section under Section III(F) must:
- Conduct actual destruction and disposal after it was checked by the Officer of the Day—Assessment.
- Take pictures and sign the report.
- The Records Division – Administrative Service under Section III(G) must:
- Receive surrendered receipts/invoices, with required accompanying LTAD and/or ETRD representatives.
- Conduct actual destruction/disposal after Officer of the Day—Assessment verification.
- Take pictures and submit to the Assistant Chief, Large Taxpayer Audit Division concerned, and sign the report.
- The Regular Large Taxpayer Audit Divisions I, II, III and the Excise LT Audit Divisions I and II under Section III(H) must:
- Check veracity against inventory listing and photocopies of ATP and PCD.
- Witness destruction/disposal, prepare and submit report to the Office of the Chief LTAD and ETRD.
Reportorial requirements for accredited printers
- BIR Accredited Printers must submit to the concerned RDO/LT Office a Quarterly Report of Printer (BIR Form No. 1932, as revised; see Annex E) on or before the 20th day of the month following the end of each calendar quarter under Section IV.
- Accredited Printers must submit the Printer’s Certificate of Delivery of Receipts/Invoices and the Sworn Statement of the taxpayer pursuant to Section 4 of RR No. 26-2003 under Section IV.
Penalties for violations
- Any act or omission that violates the Order is subject to penalties imposed under Title X, Chapters I, II, III and IV of the NIRC, as amended, in relation to other revenue issuances and regulations under Section V.
Transitory rules and validity periods
- Unused/unissued principal and supplementary receipts/invoices printed prior to January 19, 2013 (effectivity of RR No. 18-2012) and those printed by printers not compliant with the Order are valid until June 30, 2013 under Section VI.
- Taxpayers must submit an inventory list (Annex D) and surrender hardcopies of those receipts/invoices to the concerned RDO/LT Office on or before July 10, 2013 under Section VI; branches surrender to the RDO/LT Office concerned where the branch is registered.
- All new sets of principal and supplementary receipts/invoices printed in compliance with the Order must have a validity period of five (5) years under Section VI.
- Expired/expiring ORs/SIs/CIs must be surrendered together with an inventory listing for destruction on or before the 10th day after the validity period of the expired receipts/invoices under Section VI.
- Pending availability of the on-line ATP system, the scanned copy of the issued ATP must be printed at the inside back portion of each booklet/pad of principal and supplementary receipts/invoices, with the scanned copy size equal to the back cover size under Section VI.
- ATPs generated through the ITS pursuant to the Order must be migrated to the on-line ATP system upon its availability, with the necessary guidelines and procedures to be prescribed in a separate revenue issuance under Section VI.