Tag Archives: Online ATP

Urgent and Must-read Update on the New BIR Rulings on Invoices and Receipts and Online ATP for June 30, 2013

This is to update the public on the new rules and inconsistencies of BIR regarding the so-called “ONLINE ATP” application to be implemented 60 days before June 30, 2013.Calendar

Taxpayers, most among the business sectors, applying for the “Authority to Print” is currently experiencing dilemma due to the imposition of a (Php 1,000.00) one thousand pesos penalty for late application of the ATP. Taxpayers, angry and confused, are wondering how come BIR is instructing the applicants for ATP to pay a penalty of P1000.00.

The dilemma is because of the new rules being passed on April and May 2013 that makes the application of ATP confusing to the public. Significant dates we have to note on our calendar are as follows:

  1. APRIL 30, 2013 – Around the 3rd week of May 2013, an interoffice memorandum dated APRIL 30, 2013, were circulated among the district offices of BIR, stating that applicants for ATP shall pay a one thousand pesos penalty for the late processing/application of their ATP.
  2. JUNE 30, 2013 – Deadline of ATP application (Repealed by April 30, 2013 BIR Inter-office memorandum which were not circulated to the public)
  3. JULY 10, 2013 – RMO 12-2013 Title VI Sec. 1.: All unused/unissued principal and supplementary receipts/invoices printed prior to January 19, 2013 (effectivity of RR No. 18-2012) and those printed by printers which are not compliant with this Order shall be valid until June 30, 2013. The taxpayer shall submit an inventory list (see Annex D) of principal and supplementary receipts/invoices and surrender the hardcopies of the receipts/invoices to the RDO/LT Office concerned where the taxpayer is registered on or before July 10, 2013. Branch Office/s shall submit and surrender the same to the RDO/LT Office concerned where the branch is registered.

BIR should be aware that the time the taxpayers were troubled when they learned about the new invoicing requirements. Aside from the tedious requirements of BIR, this also brought sacrifices of economic resources of the part of the taxpayers by shouldering the costs of printing the new invoices and discarding the unused invoices/official receipts.

Now, with the inconsistent dates of imposition of charges and deadlines, we would like BIR to know that they are already harassing the taxpayers, which is, in fiction, their BIG BOSS.

You may also like to visit our older post related to the BIR invoicing requirements:

http://gvacpas.com/2013/05/09/guide-to-birs-new-invoicing-requirements-effective-june-30-2013/

http://gvacpas.com/2013/05/07/bir-new-invoicing-requirement-effective-june-30-2013/

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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