Home | About Us Announcements | Directory | Issuances & Rulings | Tax Information | Registration Information
| FAQs | Updates | Legal Matters | Archive |
:. Registration Information

:: Application for TIN
:: Registration of Books &
    Accounts

:: Application for authority to
    print receipts & invoices

:: Application for permit to
    adopt Computerized
    Accounting System (CAS)

:: Application for Permit to Use
    Cash Register Machine (CRM)
    and/or Point of Sales Machine
    (POS)

:: Application for Registration
     Information Update


:. Special Sites

:: Tax Code
:: Tax Calendar
:: BIR Forms
:: Zonal Values
:: Taxpayer Bill of Rights
:: PSIC/PSOC


:. eTIN


Get your Taxpayer
Identification Number online!


:. BIR Portal
To access other BIR eServices and internal applications,
click here.

:. Contact Us
BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph

BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511

 

Application for Authority to Print Receipts & Invoices

DESCRIPTION | TAX FORM | DOCUMENTARY REQUIREMENTS | PROCEDURES | DEADLINES | PENALTIES | RELATED REVENUE ISSUANCES | CODAL REFERENCE | FREQUENTLY ASKED QUESTIONS

DESCRIPTION

All persons who are engaged in business shall secure from the BIR an Authority to Print receipts or sales or commercial invoice before a printer can print the same.

[back to top]


TAX FORM

BIR Form 1906 (Jan 2000 ENCS) – Application for Authority to Print Receipts and Invoices



[back to top]


DOCUMENTARY REQUIREMENTS

    Job order

    Final & clear sample

    Photo copy of COR/paid ARF of TP & Printer

    Last booklet or previous ATP

    Permit to Use Loose-leaf, if applicable

    Printers’ Certificate of Delivery (PCD)



[back to top]


PROCEDURES

For taxpayers:

a.     Accomplish BIR Form 1906 and submit the same together with the documentary requirements to RDO where the HO is located or concerned office under the Large Taxpayer Service;

b.     Keep/File PCD and ATP copy duly received/issued by BIR for audit purposes;

c.     Taxpayer’s branch office shall furnish its RDO a copy of the ATP issued by the appropriate BIR office having jurisdiction over the head office.

For the printer/supplier:

a.     Prepare Printer’s Certificate of Delivery (PCD) in five (5) copies and submit to RDO where the place of business is located or concerned office under the Large Taxpayer Service within thirty (30) days from date of ATP and prior to delivery of receipts and/or invoices to taxpayer;

b.     Furnish the taxpayer and its branches copy of the received PCD and approved ATP together with the taxpayer’s Sworn Statement within thirty (30) days from the issuance of PCD.  One copy thereof shall likewise be submitted to the BIR Office that has jurisdiction over the head office of the printer.



[back to top]


DEADLINES

Secure Application for Authority to Print Receipts and Invoices on or before the commencement of business



[back to top]


PENALTIES

AMOUNT OF COMPROMISE PENALTY



For failure to issue receipts or sales or commercial invoices

First Offense

Second Offense

P10,000

P20,000

For refusal to issue receipts or sales or commercial invoices

25,000

50,000

For issuance of receipts that do not truly reflect and/or contain all the information required to be shown therein

1,000

2,500

If the information missing is the correct amount of the transaction

2,000

5,000

If the duplicate copy of the invoices is blank but the original copy thereof is detached from the booklet

10,000

20,000

For possession or use of unregistered receipts or invoices

10,000

20,000

For use of unregistered cash register machines in lieu of invoices or receipts


25,000

50,000

For possession or use of multiple or double receipts or invoices

Not subject to Compromise

For printing or causing, aiding or abetting the printing of:

a) Receipts or invoices without authority from the BIR

10,000

20,000

b) Double or multiple sets of receipts or invoices

Not subject to Compromise

c) Receipts or invoices not bearing any of the following:
Consecutive numbers
· Name of Taxpayer
· Business Style
· Business address of the person or entity to use the same
· Taxpayer Account No.
· Name, address, date, authority no. of the printer and inclusive serial numbers of the batch or receipts printed
· VAT No., if taxpayer is VAT-registered

5,000

10,000

For failure of the printer to submit the required quarterly report under Sec. 238 of the Tax Code as amended

1,000

3,000



[back to top]


RELATED REVENUE ISSUANCES

RR No. 18-99, RR No. 12-2003

RMO No. 54-97, RMO No. 69-98, RMO No. 74-98, RMO No. 83-99, RMO No. 56-2000, RMO No. 28-2002

 



[back to top]


CODAL REFERENCE

Sections 113, 237 and 238 of the National Internal Revenue Code

 



[back to top]


FREQUENTLY ASKED QUESTIONS

1) How can the taxpayer determine if he is under a computerized or a non-computerized RDO?

Click Here for the List of Computerized and Non-Computerized

2) Who will stamp the printed receipts and invoices?


Stamping shall be done by the Taxpayer Assistance Section of the RDO having jurisdiction over the establishment which will issue the invoice/receipt


3) What are the essential features of the receipts or invoices?

Invoices or receipts must be serially numbered and shall show, among others, the following:
Name of the Professional/Business/Commercial Establishment
Business Style – business name
Taxpayer Identification No.
Business Address of the Person/Entity
Others like:

- Space for date of transaction
- Space for customer name and address
- Serial Number of invoice or receipt
- ATP Number and series approved
- Printer information

4) What are the basic information required to be reflected on Invoices and Receipts issued by Financial Institutions?

a) name, TIN (with suffix of the word VAT), business style, if any, and address of the financial institution
b) date of transaction
c) name, TIN, business style, if any, and address of the VAT-registered client;
d) description of the nature of transaction
e) the invoice value or consideration, showing the VAT separately
f) total amount billed and received; and
g) such other information, as required in Section 237 of the Code.

5) Are tape receipts (cash register machine or point of sales machine tape) considered as an official receipt/invoice?

Yes, as long as the tape receipts are generated from a BIR-registered CRM/POS, as evidenced by the BIR sticker attached to the machine duly signed by the RDO.

 



[back to top]


2004 Copyright © bir.gov.ph All rights reserved.
bir.gov.ph is under the supervision of the Information Systems Group of the Bureau of Internal Revenue.