Index for Application for Authority to Print Receipts & Invoices


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.

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TAX FORM

BIR Form 1906  – Application for Authority to Print Receipts and Invoices

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DOCUMENTARY REQUIREMENTS

› Final & clear sample of principal invoice and supplementary documents.

› For subsequent application:
Last issued ATP or Printer Certificate of Delivery (PCD); or Any booklet from the last issued ATP. (Booklet need to be presented)

 

If transacting through a Representative:

For Individual:

1.1 Special Power of Attorney (SPA) executed by the taxpayer-applicant indicating specific transaction;
[1 original for first time submission, if authorized to more than one transaction, submit certified true copy (together with the original copy for presentation and validation only)]
1.2 Any government-issued ID of the taxpayer and authorized representative. (1 photocopy, both with one specimen signature)

For Corporation/Non-individual

1.1 Board Resolution/Written Resolution (in case of OPC) or Secretary’s Certificate, indicating the purpose and the name of the authorized representative; [1 original for first time submission, if authorized to more than one transaction, submit certified true copy (together with the original copy for presentation and validation only)]
1.2 Any government-issued ID of one of the signatory and authorized representative. (1 photocopy, both with one specimen signature)

 

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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.

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DEADLINES

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

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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

5,000

10,000

If the information missing is the correct amount of the transaction

20,000

50,000

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

20,000

50,000

For possession or use of unregistered receipts or invoices

20,000

50,000

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

25,000/unit

50,000/unit

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

25,000

50,000

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 Identification No.
· Name, address, date, authority no. of the printer and inclusive serial numbers of the batch or receipts printed

20,000

50,000

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

5,000

10,000

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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, RMO No. 12-2013, RMO No. 7-2015, RR No. 7-2024

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CODAL REFERENCE

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

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FREQUENTLY ASKED QUESTIONS

1) Can I still use Official Receipt (OR) as primary receipt??

No. Under RA No. 11976 or The Ease of Paying Taxes (EOPT) Act, Official Receipts are now considered as supplementary document not valid for claiming of input tax. An Invoice shall be as evidence of sale of goods and/or properties and sale of services and/or leasing of properties issued to customers in the ordinary course of trade or business, whether cash sales or on account (credit).

2) Who will stamp the printed receipts and invoices?

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

3) What are the basic information required to be reflected in the Invoices?

a. Taxpayer (Seller) Registered name as shown in BIR Certificate of Registration;

At the option of the taxpayer, in addition to its BIR-registered name, the taxpayer may choose to add its DTI Registered Business Name or Trade Name in SEC Articles of Incorporation/Partnership/Certificate of Incorporation of the taxpayer (seller).

b. A statement that the seller is a VAT or Non-VAT registered person followed by the seller’s Taxpayer Identification Number (TIN) and Branch Code (e.g. VAT Reg TIN 123-456-789-00000, Non-VAT Reg TIN 987-654-321-00000);

c. Registered business address where the invoice shall be used;

d. The term Invoice is printed or included (e.g. Sales Invoice, Commercial Invoice, Cash Invoice, Charge Invoice, Credit Invoice, Service Invoice or any similar description followed by the word “Invoice”);

e. Date of transaction;

f. Space provided for the registered name, registered business address and TIN of the buyer. If the sale of goods or services are directly between a business and consumers [Business-to-Consumer (B2C)] who are the end-users of its products or services, the, business address and TIN of the buyer are not required to be included;

g. Serial number printed prominently;

h. Quantity;

i. Unit cost;

j. Description of the goods or properties or nature of the service;

k. Total amount of sale. If VAT-registered, VAT is included in the total amount;

l. The VAT amount shall be shown as a separate item;

m. If the VAT taxpayer is engaged in mixed transactions, the sales involved shall be broken down into: VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales.

n. If the VAT taxpayer opts to issue separate invoices for the VATable sale, exempt and zero-rated components of the sale, the term ‘VAT-Exempt Sale’ is written or printed if the sale is exempt from VAT; or term ‘Zero-rated Sale’ is written or printed if the sale is subject to zero percent (0%) VAT.

o. For supplementary documents such as official receipts, delivery receipts, order slips, purchase orders, acknowledgment receipts, collection or cash receipts, credit/debit memo, job orders and other similar documents that form part of the accounting records of the taxpayer and/or issued to their customers, it is required, in addition to the above-enumerated applicable information, that the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.” in bold letters, be conspicuously printed at the face of such supplementary documents.

p. Taxpayers whose transactions are not subject to VAT or percentage tax shall issue Non-VAT Invoice indicating at the face of such invoice the word “EXEMPT”.

q. If the taxpayer is not VAT-registered and is subject to percentage tax under Title V of the Tax Code, but sells goods/services under Section 109 (A) to (CC) except (E) of the same Section, then the Non-VAT Invoice shall indicate the breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales.

r. For taxpayers transacting with (1) Senior Citizen/s (SC/s) and/or Person/s with Disability (PWD) pursuant to RA No. 7432, as amended and RA No. 7277, as amended, respectively; (2) National Athletes and Coaches (NAAC) pursuant to RA No. 10699; (3) Solo Parent pursuant to RA No. 8972, as amended; and (4) Medal of Valor (MOV) Awardee or his/her dependents pursuant to RA No. 9049, it is required that - in addition to the information enumerated above, a space for the following be provided:

i. SC ID No. or any other government issued ID showing the name, picture, date of birth and nationality/PWD ID No./Philippine National Sports Team (PNSTM) ID No./Solo Parent ID No./MOV ID or MOV Dependent ID No.;

ii. Amount of discount showing detailed breakdown of the 5% or 20% discount and 12% VAT Exemption, whichever is applicable;

iii. Signature of the Senior Citizen/PWD/NAAC/Solo Parent/MOV Awardee or his/her qualified dependent: Provided, that for qualified purchases made by Senior Citizens/PWDs online or through mobile application, their physical signatures in the Invoice are not required.

s. The following information shall be printed at the bottom portion of the manual Invoices:

i. ATP Number/Outbound Correspondence Number (OCN), date issued;

ii. BIR Permit Number (if loose leaf Invoice);

iii. Approved inclusive serial numbers of Invoice;

t. The following information shall be printed at the top or bottom portion of the Invoices generated from Cash Register Machine (CRM)/Point of Sale Machine (POS)/Other Similar Machines or Software:

Top portion:
i. Machine Identification Number (MIN);

ii. Serial Number of the CRM/POS machine (if branded machine) and/or the Serial Number of the Hard Disk Drive and/or Software License Number (if cloned machine);

iii. For reprinting of invoice, the word “REPRINT” should be prominently indicated;

Bottom portion:
i. BIR Final Permit to Use (PTU) Number.

u. The following information shall be printed at the top or bottom portion of the Invoices of the system-generated from Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) with Accounting Record and/or its Components and Other Similar System:

Top portion:
i. For reprinting of invoice, the word “REPRINT” should be prominently indicated;

Bottom portion:
i. BIR Permit to Use (PTU) Number or Acknowledgement Certificate Control Number (ACCN);

ii. Series range to be used; and

iii. Date Issued (mm/dd/yyyy).

4) Are tape invoices (cash register machine or point of sales machine tape) considered as an invoice?

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

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