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Revenue Regulation No.18-2012: Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System and Providing for the Additional Requirements in the Printing Theof

Revenue Regulation No.18-2012: Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System and Providing for the Additional Requirements in the Printing Theof

Revenue Regulations No. 18-2012 prescribe the policies and guidelines in the processing of Authority to Print Official Receipts (ORs), Sales Invoices (Sis) and other Commercial Invoices (CIs) using the on-line ATP Systems, pursuant to the provisions of Section 244, in relation to Sections 237 and 238 of the National Internal Revenue Code of 1997.

All persons, private or government, who are engaged in business shall secure/apply from the BIR an Authority to Print principal and supplementary receipts/invoices. National Government Agencies (NGAs), Government Owned and Controlled Corporation (GOCCs) and Local Government Units (LGUs) engaged in proprietary functions are included. For newly-registered taxpayers, the ATP shall be secured simultaneously with the Certificate of Registration (COR).

The application for ATP shall be submitted through the on-line ATP System. In case of systems downtime, applications for ATP shall be manually filed with, and the ATP shall be manually issued by, the RDO or concerned LT Office having jurisdiction over the taxpayer’s Head Office. All applications processed during systems downtime shall be immediately uploaded by the concerned RDO or LT Office upon availability of the on-line ATP System.

There shall be one application per establishment (HO or branch) which shall be filed with the RDO/LT Office where the HO is registered. Each application shall be issued a separate ATP. The principal and supplementary receipt/invoices of the HO and each of the branches must have their own independent series of serial number. Each application and the printed accounting documents shall reflect the exact address of the branch, TIN and the branch code attached to the TIN.

The TIN, branch code (if applicable) and address of the HO/branch must be reflected in the printed principal and supplementary receipts/invoices.

The approved ATP shall be valid only upon full usage of the inclusive serial numbers of principal and supplementary receipts/invoices reflected in such ATP or five (5) years from issuance of the same, whichever comes first.

Only BIR Accredited Printers shall have the exclusive authority to print principal and supplementary receipts/invoices.

All unused/unissued principal and supplementary receipts/invoices printed prior to the effectivity of these Regulations shall be valid until June 30, 2013.

A taxpayer with expiring ATP shall apply for a new ATP not later than sixty (60) days prior to actual expiry date. All unused/unissued principal and supplementary receipts/invoices shall be surrendered to the concerned RDO on or before the 10th day after the validity period of the expired receipts/invoices for destruction.

File name: RR 18-2012.pdf
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Created date: Sunday September 08, 2013 00:50:54
Last updated date: Monday January 07, 2013 22:08:14
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