RMO No. 28-2002: Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices

Key points

1. Where and how to apply. Processing and issuance of the ATP is at the Revenue District Office (RDO) or concerned Large Taxpayers Service (LTS) office having jurisdiction over the head office. Each establishment, head office or branch, has one application and its own independent series of serial numbers.
2. Computerized system users. Applicants with a “Permit to Use Computerized Accounting System and/or its Components Thereof” secure an ATP for manual receipts and invoices used when the system is unavailable. They also secure one for pre-numbered receipts and invoices used by a computerized system that does not generate numbers.
3. Head office and branch details. Head office receipts and invoices show the address, TIN and branch code (if applicable) of the head office. Branch ones show those of the issuing branch. Each branch keeps a sequential range of serial numbers separate from the head office and other branches.
4. Registration and stamping. Existing policies on registration and stamping still apply, at the BIR office having jurisdiction over the issuing establishment.
5. Unused receipts and invoices. Unused or unissued printed receipts and invoices registered with the BIR, including unprinted receipts under ATPs issued before the Order took effect, may still be used. The taxpayer submits a duly notarized List of Unused or Unissued Receipts and Invoices (Annex C) to the RDO or LTS office having jurisdiction over the head office within 30 days from effectivity. Branches give the RDO over the branch a copy of the Branch List filed with the head office RDO.

Who is affected

• Taxpayers applying for ATP of receipts and invoices
• Head offices and branches
• Taxpayers with a Permit to Use Computerized Accounting System

Deadlines and effectivity

• Notarized list of unused receipts and invoices: within 30 days from effectivity of the Order