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

Key points

1. Printers. Only BIR Accredited Printers may print principal and supplementary receipts and invoices, and printers with a provisional accreditation number are also allowed. Sub-contracting to non-accredited printers is strictly prohibited.
2. Coverage. Taxpayers using receipts or invoices issued through Cash Register Machines, Point-Of-Sale Machines or a Computerized Accounting System are not covered. Government instrumentalities have separate rules for governmental and proprietary functions, including registration and ATP application using BIR Form Nos. 1903, 1905 and 1906.
3. Receipt and invoice content. The ATP shows the ATP date, validity period, printer’s accreditation number and date of accreditation. The head office and each branch use independent serial number series. Sales to Senior Citizens and Persons With Disability require extra details, such as TIN, ID number, discount and signature.
4. ATP application and renewal. A taxpayer with expiring receipts or invoices applies for a new ATP not later than sixty (60) days before the expiry date. New compliant sets are valid for five (5) years.
5. Old stock. Unused receipts and invoices printed before January 19, 2013, and those from non-compliant printers, remain valid until June 30, 2013. Taxpayers submit an inventory list and surrender the hard copies on or before July 10, 2013. Unused, expired or expiring receipts and invoices are surrendered for destruction on or before the 10th day after the validity period ends.

Who is affected

• Taxpayers using receipts and invoices printed by accredited printers
• Government instrumentalities (NGAs, GOCCs and LGUs)
• BIR accredited printers

Deadlines and effectivity

• Old stock valid until June 30, 2013
• Inventory list and surrender of old receipts: on or before July 10, 2013
• New ATP application: not later than 60 days before expiry
• New sets valid for five (5) years