Scope and Application
- Covers taxpayers engaged in business issuing manually-issued receipts/invoices.
- Excludes taxpayers using Cash Register Machines/Point-of-Sale Machines and Computerized Accounting Systems, which are covered separately.
- Applies to printing of principal and supplementary receipts/invoices by BIR Accredited Printers, including provisionally accredited ones.
- Sub-contracting to non-accredited printers is strictly prohibited.
- Government Instrumentalities (GIs) engaged in governmental function are exempted from ATP requirements for government accountable forms.
- GIs engaged in proprietary functions need to secure ATP if registered under appropriate business activities.
Definitions and Key Concepts
- Principal and supplementary receipts/invoices refer to main transactional documents and their supporting receipts.
- Government Instrumentalities (GIs) include National Government Agencies, Government Owned and Controlled Corporations, and Local Government Units.
- Proprietary function pertains to business-related activities distinct from governmental functions.
Application and Processing of ATP
- Application for ATP uses BIR Form No. 1906 and must be submitted to the Revenue District Office (RDO) or Large Taxpayer Office (LTO) where the taxpayer's head office is registered.
- Old ATP forms are acceptable until the revised ones are available.
- ATP issuance is processed via the Integrated Tax System (ITS) in the interim.
- ATP generated contains key information: date, validity, printer accreditation number and date.
Requirements and Printing Guidelines for Receipts/Invoices
- Receipts/invoices must have pre-printed detailed information including:
- Taxpayer registered name and business name (if any).
- VAT or non-VAT registered status followed by Taxpayer Identification Number (TIN) with branch code.
- Business address, transaction date, serial number.
- Buyer details: name, address, TIN.
- Description, quantity, unit cost, total cost, VAT amount.
- Breakdown of VATable, zero-rated, and exempt sales for VAT taxpayers with mixed transactions.
- Phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" on Non-VAT receipts/invoices and other commercial invoices.
- Non-VAT receipts must indicate "EXEMPT" and, if under percentage tax, break down sales subject to percentage tax and exempt sales.
- Bottom of receipts/invoices to include printer's details, ATP number, validity, and security features.
- For transactions with Senior Citizens and Persons with Disability (PWD), additional required fields include TIN, ID numbers, discounts, and signatures.
Serial Numbering and Validity
- Separate serial numbers for head office and each branch office.
- Validity of printed receipts/invoices set at five years from the ATP date.
- Taxpayers must apply for new ATP at least 60 days before expiry.
Destruction and Disposal of Expired/Unused Receipts/Invoices
- A Committee on Destruction and Disposal is prescribed, including relevant RDO and Large Taxpayer Office officials.
- Mandatory submission of reports on destruction and disposal with supporting documents such as inventory lists, photos, and ATP copies.
- RDO retains report for future reference.
Roles and Responsibilities
- Taxpayer applicants to submit application with inventory, surrender old receipts/invoices.
- BIR Accredited Printers must be chosen from updated lists, submit quarterly reports and certificates of delivery.
- Revenue officers to process applications, verify requirements, approve/disapprove ATP, supervise destruction/disposal.
- Revenue Data Centers handle technical and operational issues related to ITS and ATP application.
Procedures for Application and Processing
- Submission of original sample layouts, printer job orders, previous ATP copies, and loose-leaf permits if applicable.
- Verification of completeness, validity, and compliance with relevant regulations.
- Generation of ATP via ITS, approval by RDO or LTO chiefs, and issuance to taxpayers.
- Maintenance of logbooks as proof of receipt.
Reportorial Requirements for Printers
- Quarterly submission of Printer Report (BIR Form No. 1932) and Printer's Certificate of Delivery.
Penalties
- Violations of any provision are subject to penalties under the National Internal Revenue Code (NIRC), Title X, relating to tax administration and enforcement.
Transitory Provisions
- Receipts/invoices printed prior to January 19, 2013, and those printed by non-compliant printers remain valid until June 30, 2013.
- Taxpayers must submit inventory and surrender old forms by July 10, 2013.
- Scanned copies of issued ATPs must be included in the back cover of receipt/invoice booklets pending the online system.
- ATPs generated through ITS will be migrated to the online system once available.
Effectivity
- The Order takes effect immediately upon issuance.