RMC No. 52-2013: Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters

Key points

1. ATP dated before January 1, 2011. These are no longer valid as of August 31, 2013. Issuing them from that date violates Section 264 of the Tax Code and counts as issuing no receipt, so no gross income deduction and no VAT input tax claim is allowed.
2. ATP dated 2011 to January 17, 2013. These may be used until October 31, 2013, provided a new ATP was issued on or before August 30, 2013. An application for a new ATP filed after April 30, 2013 is out of time and subject to a P 1,000.00 penalty under Section 264.
3. Stamp requirement. Receipts and invoices usable until October 31, 2013 must be stamped prominently with “valid until October 31, 2013 only” on the original and duplicate copies. Otherwise no deduction or input tax may be claimed.
4. Monitoring and tax clearance. RDOs and Chief-LTDOs report on compliance and on matching the taxpayers’ database against ATPs issued as of January 18, 2013 to the Regional Director or ACIR-LTS, who issues a Mission Order. A certified true copy of the ATP must be attached to any tax clearance application, and non-submission is a ground for not issuing the clearance.

Who is affected

• Taxpayers holding unused principal and supplementary receipts and invoices printed before January 18, 2013
• VAT-registered persons
• RDOs and Chief-LTDOs

Deadlines and effectivity

• ATP dated before January 1, 2011: invalid as of August 31, 2013
• ATP dated January 1, 2011 to January 17, 2013: usable until October 31, 2013 if new ATP issued on or before August 30, 2013
• New ATP applications after April 30, 2013 are late