Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 74-98: Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of Authority

Files
Download this file

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.

Key points

  1. 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.
  2. 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.
  3. 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.

Related issuances

CitesRMO No. 69-98

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.