BIR reiterates policies on printing receipts

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Thursday, June 20, 2013


CITY OF SAN FERNANDO -- The Bureau of Internal Revenue (BIR) here reiterated the policies and manner on the printing of new receipts in line with the regulations in the Process of Authority to Print (ATP) official receipts and sales invoices.

The BIR, through Revenue Regulations No. 18-2012, said that all persons, whether private or government, who are engaged in business shall secure/ apply from the BIR an Authority to print principal and supplementary receipts/invoices.

This also includes National Government Agencies, Government Owned and Controlled Corporations and Local Government Units engaged in proprietary functions.

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As a general rule, all applications for ATP of the Head Office and all its branches shall be done online. In case of system downtime as officially posted by the BIR website, all applications or ATP shall be manually filed and the corresponding ATP shall be manually issued through an alternative off-line system.

The BIR said the new receipts will feature new information like the Tax Identification Number, independent serial numbers, and branch codes, among others. The revenue office also added that the ATP shall be valid only upon full usage of the inclusive serial numbers of the principal and supplementary receipts reflected in such ATP or five years from issuance, whichever comes first.

The BIR said that only accredited printers shall have the exclusive authority to print principal and supplementary receipts. 

Failure or refusal to comply with the requirement will be fined from P1,000 to a maximum of P50,000 and suffer imprisonment of no less than two years but not more than four years.

BIR Regional Directors Araceli Franciso told Sun.Star Pampanga that they are urging all VAT-registered establishments and businesses to comply with the new regulations in their issuance of sales invoices and receipts.

The move aims to streamline printing of receipts to curb tax evasion by reforming the accreditation of printers.

Businesses are required to transact only with a new list of BIR-accredited printing companies with the BIR also banning employees and their relatives from offering printing services.

Published in the Sun.Star Pampanga newspaper on June 21, 2013.

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