Last Updated on April 13, 2017 by Marie Bautista
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Update as of August 13, 2013: BIR issued Revenue Memorandum Circular No. 52-2013 extending the use use of unused/unissued principal and supplementary invoices printed prior to January 18, 2013 is extended to October 31, 2013, subject to following conditions.Read all about it here.
Update: BIR issued Revenue Memorandum Circular No. 44-2013 extending the validity of all unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of RR 18-2012, from June 30, 2013 to August 30, 2013.
Update: BIR issued Revenue Memorandum Circular No. 44-2013 extending the validity of all unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of RR 18-2012, from June 30, 2013 to August 30, 2013.
However the deadline for filing an application for the printing of new receipts to replace all unused/unissued principal supplementary receipts/invoices printed prior to Jan 18, 2013 shall be maintained as of April 30, 2013, and therefore all applications received after said date shall be considered late application and the penalties for late filing shall be imposed.
After August 30, 2013, all principal and supplementary receipts and invoices printed before January 18, 2013 shall no longer be valid. Issuance of these receipts shall be deemed to be an issuance of an invalid receipt or deemed as if no receipts were issued, and a violation of Section 264 of the National Internal Revenue Code.
Late last year, the Bureau of Internal Revenue
(BIR), the Philippines’ tax collection agency issued Revenue Regulations No
18-2012 prescribing the policies and guidelines in the processing of Authority
to Print official receipts, sales invoices and other commercial invoices using
the online ATP systems.
Under this issued regulation, all professionals,
persons engaged in business, corporation and entities engaged in business are
required to surrender their unused official receipts and other commercial
invoices and issue new ones printed by printers accredited by the BIR.
persons engaged in business, corporation and entities engaged in business are
required to surrender their unused official receipts and other commercial
invoices and issue new ones printed by printers accredited by the BIR.
All these unused official receipts and
invoices printed prior to the effectivity of Revenue Regulations No. 18-2012
shall be valid only until June 30, 2013.
If a businessman had 100 booklets of sales invoices printed in November
2012, he is left with no choice but to surrender all unused invoices for
destruction and have new ones printed.
invoices printed prior to the effectivity of Revenue Regulations No. 18-2012
shall be valid only until June 30, 2013.
If a businessman had 100 booklets of sales invoices printed in November
2012, he is left with no choice but to surrender all unused invoices for
destruction and have new ones printed.
As prescribed by the revenue regulation, a
taxpayer shall apply for a new ATP (Authority To Print) not later that sixty
(60) days (April 30, 2013) prior to the actual expiry date which is June 30,
2013. The BIR Commisioner said that all
applications filed beyond April 30 shall be penalized the amount of P1,000.00
pursuant to Section 275 of the Tax Code.
taxpayer shall apply for a new ATP (Authority To Print) not later that sixty
(60) days (April 30, 2013) prior to the actual expiry date which is June 30,
2013. The BIR Commisioner said that all
applications filed beyond April 30 shall be penalized the amount of P1,000.00
pursuant to Section 275 of the Tax Code.
The BIR opted to discard the old receipts and
require the printing of new ones by printers accredited by the BIR to closely
monitor the issuance of said receipts.
Some businesses have been issuing unregistered invoices to under-declare
their gross earnings. This practice has been causing the government to fail to
collect the correct amount of income, value-added and percentage taxes.
require the printing of new ones by printers accredited by the BIR to closely
monitor the issuance of said receipts.
Some businesses have been issuing unregistered invoices to under-declare
their gross earnings. This practice has been causing the government to fail to
collect the correct amount of income, value-added and percentage taxes.
The regulation specifically classified
invoices/receipts as principal and supplementary. Principal forms are composed of sales invoice
and official receipts while order slips, delivery receipts and other related
forms are considered supplementary.
Sales invoices are issued for the sale of goods and/or properties. Official receipts are issued for the sale of
services/leasing of properties.
invoices/receipts as principal and supplementary. Principal forms are composed of sales invoice
and official receipts while order slips, delivery receipts and other related
forms are considered supplementary.
Sales invoices are issued for the sale of goods and/or properties. Official receipts are issued for the sale of
services/leasing of properties.
I registered my business this year and had the receipt printed last feb. Ibig ba sabihin hindi ako affected sa new regulation?
Most probably, sis, kasi the regulation was published in the official gazette around January 2013. The new receipt has a note under that says"This invoice/OR shall be valid for FIVE (5) years from the date of ATP." Unlike prior years where you can hold on to your Invoices /ORs forever, the new set of ORs/Receipts will expire in 5 years from the date the ATP (Authority To Print) was issued. Ang validity ng OR/Invoice mo, five years lang. if your OR has no expiry date/note as stated above, most probably, you need to have it changed…
HI sis! ask ko lang din if panu mag surrender ng unused receipt?;) thanks sis!! sensya hirap kasi mag contact sa bir.. laging busy;(
RR 18-2012 A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall
apply for a new ATP not later than Sixty (60) days prior to actual expiry date. All
unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO
where the taxpayer is registered on or before the 10th day after the validity period of the expired receipts/invoices for destruction. An Inventory listing of the same shall also be
submitted.
Hi Ms. Marie,
Dun sa tanong ni Ms. katsjourney accredited ba yung printing company na nagprint ng resibo nya nitong Feb? kung hindi baka kasi valid lang yung til Oct. 31, 2013
Hi, Lynsie. She commented in another post that her receipts were not printed in accordance with the regulations kaya she has to get another set of ORs printed.
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Hi..
My ATP is just released on sept 16, 2013… and my new set of receipts had been stamp registered on Sept 19,2013.. How much penalty will I pay if I will surrender my old receipts tomorrow..?