RR No. 26-2003: Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.

Key points

1. Printer’s Certificate of Delivery. The printer named in the approved “Authority to Print Receipts and/or Invoices” (ATP) issues the taxpayer a BIR-registered, stamped “Printer’s Certificate of Delivery of Receipts and Invoices” (PCD). It may be issued on a “one-time basis” for full delivery or on a “piece-meal basis” for each partial delivery.
2. What counts as registered. Manually-printed receipts and invoices are deemed duly registered only if covered by a duly approved ATP and a BIR-registered PCD.
3. Before issuing. A seller may not issue a receipt or invoice to a customer until it has received its copy of the stamped PCD. The PCD shows the inclusive serial numbers delivered and the due dates for submitting the PCD copy to the BIR offices.
4. Existing stock. Unused receipts or invoices already registered and stamped before the Regulations took effect may still be used while supply lasts, based on the last approved ATP.

Who is affected

• Taxpayers using manually-printed receipts or sales/commercial invoices
• Printers named in an approved ATP

Deadlines and effectivity

• Previously registered and stamped stock may be used while supply lasts