Index for Application for Authority to Print Receipts & Invoices


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

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› 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)

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

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For failure to issue receipts or sales or commercial invoices

First Offense

Second Offense



For refusal to issue receipts or sales or commercial invoices



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



If the information missing is the correct amount of the transaction



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



For possession or use of unregistered receipts or invoices



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



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



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



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



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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

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

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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.

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