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

File Size: 188 kb
File Type: pdf
Download File

1/26/2013 02:46:12 pm

Oh god. A lot of hassle again

Mark Virgil lofranco
1/26/2013 02:52:53 pm

Don't worry, just call us and we can help you

9/24/2013 01:43:29 pm

Just to clarify if there's any exemption to this RR 18-2012.

9/22/2017 10:28:20 pm

nong na laman ko to na sayang un mga o.r. na di na gamit :D

12/3/2018 10:04:25 pm

how much po penalty for expired official receipt, missed to renew, was registered Aug 2013....thanks


Leave a Reply.