Summary
RMO No. 74-98 amends portions of RMO Nos. 69-98 and 54-97 on issuing Authority to Print (ATP) Sales Invoices and Receipts during systems non-availability, and on issuing Audit Notice/Letter of Authority.
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Key points
- Manual ATP when system is down. Manual procedures are used to generate ATPs when the Registration System of computerized RDOs (ITS or REG rolled out) is unavailable.
- Daily record. In that case, the RDO prepares a record of manually issued ATPs for the day and submits it to the concerned Revenue Data Center Head.
- Audit Notice/Letter of Authority. For ITS RDOs, the RDO prepares the list of taxpayers for audit. It creates cases in the Case Monitoring System of the ITS based on the Letter of Authority to be issued.
Who is affected
- Computerized RDOs
- ITS RDOs
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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