RR No. 18-2012: Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof

Summary

RR No. 18-2012 sets the policies and guidelines for processing Authority to Print (ATP) for official receipts, sales invoices and other commercial invoices through the online ATP System, and adds printing requirements.

Key points

1. Who must apply. All persons engaged in business, private or government, must secure an ATP for principal and supplementary receipts and invoices. National Government Agencies, Government-Owned and -Controlled Corporations and Local Government Units engaged in proprietary functions must also apply, and newly registered taxpayers get the ATP together with the Certificate of Registration.
2. Online filing and downtime. Applications are filed online. During systems downtime, taxpayers apply at the RDO or Large Taxpayers office over the Head Office (HO), which issues the ATP manually and uploads it once the system is back.
3. One ATP per establishment. Each establishment (HO or branch) files one application and gets a separate ATP, with its own independent serial number series. Printed documents must show the exact address, TIN and branch code of the HO or branch concerned.
4. Validity and printing. An ATP is valid until the inclusive serial numbers are fully used or five (5) years from issuance, whichever comes first. A copy of the ATP is printed inside the back cover of each booklet or pad, and only BIR Accredited Printers may print the receipts and invoices.
5. Transition and renewal. Unused or unissued receipts and invoices printed before the Regulations took effect remain valid until June 30, 2013. A taxpayer with an expiring ATP applies for a new one not later than sixty (60) days before expiry, and surrenders unused receipts and invoices to its RDO on or before the 10th day after the validity period, with an inventory listing.

Who is affected

• All persons engaged in business, private or government
• National Government Agencies, GOCCs and LGUs engaged in proprietary functions
• Newly registered taxpayers
• BIR Accredited Printers

Deadlines and effectivity

• ATP validity: full use of serial numbers or five (5) years from issuance, whichever comes first
• Earlier printed receipts and invoices valid until June 30, 2013
• New ATP application: not later than sixty (60) days before expiry
• Surrender of unused receipts and invoices: on or before the 10th day after the validity period

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