BIR New Invoicing Requirement Effective June 30, 2013

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The BIR, in Revenue Regulations No. 18-2012, is requiring taxpayers to secure new ATP  and print new invoice/receipt and all commercial documents being issued to customers as the existing documents are valid only up to June 30, 2013

Relative to said regulations prescribing the new rules in processing of Authority to Print (ATP) of Official Receipts, Sales Invoices and Other Commercial Invoices, the following must be noted:

  1. All applications must be done through on-line ATP systems.
  2. Not just principal receipts/invoices such as VAT SI/VAT OR/Non-VAT SI/Non-VAT OR are required to be registered before printing but also supplementary receipts/invoices such as delivery receipt, order slip, debit/credit memo, purchase order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, any other documents being used in the business and issued to customer.
  3. Approved ATP is valid upon full usage of the serial numbers or five (5) years from issuance, whichever comes first.
  4. All existing unused/unissued receipts/invoices shall be valid until June 30, 2013. The unused receipts/invoices shall be surrendered to BIR for destruction/
  5. Application for new ATP shall be 60 days prior to actual expiry.

The BIR, in issuing the above new regulations, aims to regulate further the printing of all invoices, set validity period, and generate reports relative to the ATP.

To get a copy of the revenue regulation 18-2012, click ftp://ftp.bir.gov.ph/webadmin1/pdf/67524RR%2018-2012.pdf

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14 thoughts on “BIR New Invoicing Requirement Effective June 30, 2013”

  1. im confused regarding s Used and Unused OR..my friend told me that both used and unused OR should be surrendered in the BIR.. pero s mga nbasa qng article like this one, unused lng ang snsb..help naman po.. i have work din kc kya d aq gnun kfocus s business q.. this morning q lng din nlman regarding the new invoice requirement, very late n kya i need to comply n din..

    thank you..

    1. katapos ko lng kumuha ng new receipt sa rdo 17-b paniqui tarlac…
      ang unused receipt lang binigay ko s kanila..
      tpos ung last booklet ng receipt ko… #1-500 kasi ung last 2011 receipt ko (10 booklets un)
      ung #10 booklet iniwan ko sa bir kasi pattern nila un sa bago receipt na issue for 5 yrs consumable..
      bawal maubusan.. P2000 pesos ung receipt.. for 50 booklet until 5 yrs un.. after 1 week marelesased mo na ung receipt na bago..
      if u need ask..
      https://www.facebook.com/jennylyn.borile?ref=tn_tnmn

  2. what crap! puro penalty! yan lang ang panakot nyang henares na yan! di ba nya naisip na ang mga businesses ay tumutulong sa ekonomiya natin? why is she treating us small business owners like we’re the enemies? instead of helping and working together with us?konting extension lang sa deadline ayaw pang pagbigyan.di naman hinihingi na wag i-implement yang BIR ruling nya…konting palugit lang pra maka-comply…ayaw pa pakinggan…instead takot-takutin ka ng penalty left and right? makatarungan ba yan?!!!

  3. Parang ang pinaghahabol ng BIR ngayon eh yung mga maliliit,,kami nga mga rchitect kinuha pa ang mga names namin in every chapter just to make sure na nagbabayad daw kami ng buwis..ang dami kayang illegal prectitioner diyan! di ba nila naisip na hirap nga kaming mga licesned architect na makakuha ng project? tapos gigipitin pa nila? ate kim huwag ka ngang maldita! kung gusto mong magbayad kami ng tamang buwis aba’ sabihin mo kay PBOY implement na niya yung R.A. 9266!

  4. sana lang yang ms.BIR commissioner na yan e nagbabayad din ng tamang buwis!! kung makaimplement ng ruling ora-orada. Does she knows na nagkakagulo na mga business owners sa mga pinapatupad nya?? ANG GULO-GULO!!! Hindi man lang pinag-aralan ng mabuti, wala man lang consultation sa public… tapos PENALTY AGAD ANG PANAKOT SAYO, takutan ba ito!!
    Sana lang e consideration man lang, patapusin na muna itong 2013 tsaka implement yang bagong resibo policy na yan… TAPOS!!!

  5. ano po ba requirement sa pag surrender ng unused receipts ?? and how many days ung deadline?
    pls need help po
    thanks

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