RMO No. 83-99: Prescribes the procedures in the processing of Authority to Print Invoices and Receipts in computerized and non-computerized Revenue District Offices

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Summary

RMO No. 83-99, issued November 23, 1999, prescribes the procedures for processing the Application for Authority to Print Invoices and Receipts in non-ITS/non-computerized and in computerized or ITS/REG rolled-out Revenue District Offices (RDOs).

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Key points

  1. Where to file. All applications are filed with the RDO having jurisdiction over the business establishment that will use the invoices or receipts.
  2. One authority per series. One Authority to Print Invoices and Receipts must be applied for and processed for every series of invoices or receipts to be printed.

Who is affected

  • Business establishments applying for an Authority to Print Invoices and Receipts

Deadlines and effectivity

  • Issued November 23, 1999

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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.