BIR has recently has issued RR No. 18-2012, adoption of the online system for authority to print (ATP) effective January 18, 2013. Under the new RR No. 18-2012, all unused or unissued receipt and invoices which were printed prior to January 18, 2013 shall be deemed valid only until June 30, 2013. All taxpayers with ATP issued before January 18, 2013 are liable to apply for new ATP under the new system 60 days before the expiry date (May 1, 2013). All applications for ATP shall be done through the on-line ATP system.
RR No. 18-2012 will cover both “Principal Receipts/Invoices” and “Supplementary Receipt/Invoices”. All unused receipts and invoices shall be surrendered to the BIR on or before the 10th day after expiration. The approved ATP shall be valid only until full usage of the approved serial numbers or five (5) years from its issuance, whichever comes first.
Principal receipts /invoices refer to the VAT Sales Invoice, VAT Official Receipt, Non-VAT Sales Invoice and Non VAT Official Receipt.
Supplementary receipts/invoices refer to the document evidencing transfer of goods or consummation of sale. This is not valid for claiming input taxes. These include, among others, delivery receipts, order slips, debit and/or credit memo, purchase order, job order, provisional/temporary receipt, acknowledgment receipt, collection receipt, cash receipt, bill of lading, billing statement, and statement of account.
Attached is the RR18-2012 for your reference
RR No. 18-2012 will cover both “Principal Receipts/Invoices” and “Supplementary Receipt/Invoices”. All unused receipts and invoices shall be surrendered to the BIR on or before the 10th day after expiration. The approved ATP shall be valid only until full usage of the approved serial numbers or five (5) years from its issuance, whichever comes first.
Principal receipts /invoices refer to the VAT Sales Invoice, VAT Official Receipt, Non-VAT Sales Invoice and Non VAT Official Receipt.
Supplementary receipts/invoices refer to the document evidencing transfer of goods or consummation of sale. This is not valid for claiming input taxes. These include, among others, delivery receipts, order slips, debit and/or credit memo, purchase order, job order, provisional/temporary receipt, acknowledgment receipt, collection receipt, cash receipt, bill of lading, billing statement, and statement of account.
Attached is the RR18-2012 for your reference
| rr_18-2012.pdf |
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