Tag Archives: New BIR Ruling on Invoices and Receipts

Guide to BIR’s New Invoicing Requirements effective June 30, 2013

All business establishments should be aware on the new regulations on commercial invoices, official receipts, and other business documents being set by the tax authorities in the Philippines.

ATP

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 give you a more detailed information, the following issuances of BIR regulations and memorandums has been provided for your references.

Issuance

Description

Date of Issue

Parties of interest

BIR RR 18-2012

Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof.
(Published in Manila Bulletin on January 3, 2013)

| Digest | Full Text

December 28, 2012

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR OPM No.: 13-02-005

Prescribes the validity period of Receipts/Invoices to be printed by deemed accredited printers prior to the approval of the Revenue Memorandum Order on the Work-around Procedures on the processing of the Authority to Print Receipts/Invoices.

February 18, 2013

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR RMO No. 12-2013

Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices in the interim period until the online ATP System is fully developed

| Full Text – Click to download the RMO 12-2013

| Annex A – Click to download the BIR form 1906 otherwise known as the Application for

| Annex B – Click to download the BIR Form 1921 otherwise known as the Authority to Print Receipts and Invoices

| Annex C – Click to download the sample invoices, official receipts, and other supplementary documents as prescribed by the Bureau.

| Annex D – Click to download the format of the list of unused/expired invoices or official receipts

|Annex E – Click to download the format of the Printers’ Quarterly Report

May 3, 2013

All business establishments, taxpayers, government, practitioners, printers, etc.

BIR RMO No. 13-2013

Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of Official Receipts, Sales Invoices and other Commercial Receipts and/or invoices

| Full Text | Annex A | Annex B, D, E, F, J | Annex C |Annex G | Annex H | Annex I

May 3, 2013

Printers

SAMPLE VAT/ NONVAT OFFICIAL RECEIPTS

VAT Official ReceiptVAT OR 2NONVAT OR

SAMPLE VAT/NONVAT INVOICES

VAT InvoiceNONVAT InvoiceNONVAT INVOICE Exempt

SAMPLE SUPPLEMENTARY DOCUMENTS

Collection ReceiptDelivery ReceiptNONVAT OR2

To download all sample invoices and official receipts as prescribed by BIR, please refer to the Annex C of RMO 12-2013.

Most taxpayers and practitioners are confused with the new ruling of the BIR regarding the invoices. Others are still unaware of the ruling and current developments of such imposition. This blog post was created to disseminate information to the public and to facilitate researches regarding this topic. Hoping that in this simple information, you will be able to comply with the new rulings of invoices and official receipts and avoid penalties in the future.

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