Tuesday, August 28, 2007 Tax notes: Absence of ATP not fatal to refund claim
INVOICES issued on export sales that do not indicate the Bureau of Internal Revenue (BIR) authority to print (ATP) or the taxpayer identification number (TIN)-value added tax (VAT) shall not forfeit the taxpayer’s entitlement to claim a refund or tax credit certificate for input VAT attributable to said export sales.
While entities engaged in business are required to secure from the BIR an authority to print receipts or invoices and to issue duly registered receipts or invoices, there is no regulation that requires the BIR authority to be printed or indicated therein.
In case of export sales, the purchasers are foreign entities, which are, logically, not VAT-registered nor liable to pay VAT in the Philippines. Thus, the name and TIN of the purchaser or the TIN-VAT of the seller need not be reflected or indicated in the invoices or receipts. (Intel Technology v. Commissioner of Internal Revenue, G.R. 166732, April 27, 2007)
In any case, the provisions of the law and regulations do not provide that failure to reflect or indicate in the invoices or receipts the BIR authority to print or the TIN-VAT would result in the invalidation of these invoices or receipts.
Likewise, it is not provided that such omission or failure would result in the outright denial of a claim for tax credit or refund. Instead, Section 264 of the Tax Code imposes the penalty of fine and imprisonment for violations of the invoicing requirements. (Source: Punongbayan & Araullo)
