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Date Created: 12/20/15
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 22 2012 REVENUE REGULATIONS NO 182012 SUBJECT Regulations in the Processing of Authority to Print ATP Official Receipts Sales Invoices and Other Commercial Invoices using the Online ATP System and Providing for the Additional Requirements in the Printing Thereof TO AII Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 244 in relation to Sections 237 and 238 of the National Internal Revenue Code of 1997 as amended these Regulations are hereby promulgated to prescribe the policies and guidelines in the processing of Authority to Print Official Receipts ORs Sales Invoices Sls and other Commercial Invoices CIs using the onIine ATP Systems and providing for the additional requirements in the printing thereof SECTION 1 OBJECTIVES 1 To enhance and facilitate the processing of the Authority to Print ORs SIs and CIs by having a full automation of the processes involved in the application generation approval and issuance of the same through a webbased ATP online ATP System 2 To provide for the additional requirements for the printing of official receipts sales invoices and other commercial invoices 3 To classify receipts and invoices into Principal and Supplementary Receipts Invoices 4 To regulate further the printing of all invoices by setting a validity period 5 To provide for the standard reports pertaining to the processing of the ATP SECTION 2DEFINITION OF TERMS 1 OUTBOUND CORRESPONDENCE NUMBER OCN a systemsgenerated control number which serves as reference for every Authority to Print issued to a taxpayer Page 1 of 5 2 PRINCIPAL RECEIPTS INVOICES for purposes of this regulations it is a written account evidencing the sale of goods andor services issued to customers in an ordinary course of business which necessary includes the following 21 VAT SALES INVOICE for purposes of Value Added Tax VAT pursuant to Section 106 of the NIRC as amended it is a written account evidencing the sale of goods andor properties issued to customers in an ordinary course of business whether cash sales or on account credit which shall be the basis of the output tax liability of the seller and the input tax claim of the buyer Cash Sales Invoices and Charge Sales Invoices falls under this definition 22 VAT OFFICIAL RECEIPT for purposes of Value Added Tax VAT pursuant to Section 108 of the NIRC as amended it is a proof of sale of service andor leasing of properties which shall be the basis of the output tax liability of the seller and the input tax claim of the buyer It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers 23 NONVAT SALES INVOICES for purposes of Percentage Tax pursuant to Section 116 of the NIRC as amended it is a written account evidencing the sale of goods andor properties issued to customers in an ordinary course of business whether cash sales or on account credit which shall be the basis of the Percentage Tax liability of the seller 24 NONVAT OFFICIAL RECEIPTS for purposes of Percentage Tax pursuant to TITLE V of the NIRC as amended it is a proof of sale of service andor leasing of properties which shall be the basis of the Percentage Tax liability of the seller It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers 3 SUPPLEMENTARY RECEIPTS INVOICES for purposes of these Regulations these are also known as COMMERCIAL INVOICES It is a written account evidencing that a transaction has been made between the seller and the buyer of goods andor services forming part of the books of accounts of a business taxpayer for recording monitoring and control purposes It is a document evidencing delivery agreement to sell or transfer of goods and services which includes but are not limited to delivery receipts order slips debit andor credit memo purchase order job order provisionaltemporary receipt acknowledgement receipt collection receipt cash receipt bill of lading billing statement statement of account and any other documents by whatever name it is known or called whether prepared manually handwritten information or pre Page 2 of 5 printedprenumbered looseleaf information typed using excel program or typewriter or computerized as long as it is used in the ordinary course of business being issued to customers or otherwise Supplementary receiptsinvoices for purposes of ValueAdded Tax are not valid proof to support the claim of Input Taxes by buyers of goods andor services 4 Online ATP SYSTEM an IT infrastructure that caters to the online processing application approval and issuance of ATP and the online generation of printer s periodic reports with the capability to match and process data and generate discrepancy report of dubious entries 5 Government Proprietary Function for purposes of these Regulations when a public corporation or a local government unit acts in its proprietary character it is regarded as having the rights and obligations of a private corporation For government entities to be taxable the following requisites must concur 1 the government entity concerned must not be performing an essential governmental function and 2 it must be engaged in similar business industry or activity as performed by other ordinary taxable corporations All income realized from or received in the exercise of its proprietary functions shall be subject to income tax and business taxes in the same manner as other private corporations similarly situated SECTION 3POLICIES AND GUIDELINES AUTHORITY TO PRINT ATP AND MANNER OF PRINTING OF RECEIPTS INVOICES 1 All persons whether private or government who are engaged in business shall secure apply from the BIR an Authority to Print principal and supplementary receiptsinvoices National Government Agencies NGAs Government Owned and Controlled Corporation GOCCs and Local Government Units LGUs engaged in proprietary functions shall apply for ATP in the printing of their principal and supplementary receiptsinvoices 2 For newly registered taxpayers the ATP shall be secured simultaneously with the Certificate of Registration COR 3 The Taxpayerapplicant shall apply for an ATP and submit the required documents using the online ATP System However in case of systems downtime taxpayer shall apply for ATP and submit the required documents at the RDO or concerned LT Office having jurisdiction over the taxpayer s Head Office 4 As a general rule all applications for ATP of the Head Office HO and all its branches shall be done online In case of systems downtime as officially posted in the BIR website all applications for ATP shall be manually filed and the corresponding ATP shall be manually issued through an alternative offline ATP system by the RDO or concerned LT Office having jurisdiction over the taxpayer s Head Office All applications for ATP processed during systems downtime shall be immediately uploaded by the concerned RDO or LT Office upon availability of the online ATP system Page 3 of 5 10 There shall be one application for ATP per establishment H0 or branch which shall be filed with RDOLT Office concerned where the H0 is registered Each application shall be issued a separate ATP The principal and supplementary receiptsinvoices of the HO and each of the branches must have their own independent series of serial number Each application as well as the printed accounting documents shall reflect the exact address of the branch TIN and the branch code attached to the TIN The TIN branch code if applicable and address of the HO must be reflected in the printed principal and supplementary ReceiptsInvoices used in the business premises of the HO Likewise the printed principal and supplementary receiptsinvoices to be issuedused in the branches if applicable must reflect the TIN branch code and address of the branches The approved ATP shall be valid only upon full usage of the inclusive serial numbers of principal and supplementary receiptsinvoices reflected in such ATP or five 5 years from issuance of the same whichever comes first No ATP shall be granted for the printing of principal and supplementary receiptsinvoices unless the required information which shall be prescribed in a separate revenue issuance are reflected therein The replicate copy of the ATP issued shall be printed at the inside back portion of the cardboard cover of each bookletpad of principal and supplementary receiptsinvoices printed Only BIR Accredited Printers shall have the exclusive authority to print principal and supplementary receiptsinvoices The online ATP System shall generate reports that will be prescribed in the Revenue Memorandum Order that will be issued for this purpose SECTION 4PENALTY CLAUSE Any acts or omission violating any provisions of these Regulations shall be subject to penalty imposed pursuant to Section 264 of the NIRC as amended SECTION 5TRANSITORY PROVISION All unusedunissued principal and supplementary receiptsinvoices printed prior to the effectivity of these Regulations shall be valid until June 30 2013 A taxpayer with expiring ATP for its invoicesreceipts principal and supplementary shall apply for a new ATP not later than Sixty 60 days prior to actual expiry date All unusedunissued principalsupplementary receiptsinvoices shall be surrendered to the RDO where the taxpayer is registered on or before the 10th day after the validity period of the Page 4 of 5 expired receiptsinvoices for destruction An Inventory listing of the same shall also be submitted Portions of these Regulations which can be implemented immediately given the present capabilities of the system shall strictly be complied with upon the effectivity of these Regulations SECTION 6REPEALING CLAUSE All existing rules regulations and other issuances or portions thereof inconsistent with the provisions of these Regulations are hereby modified repealed or revoked accordingly except those rules that would necessitate system enhancement when the modified rules shall take effect only upon availability of the enhanced system SECTION 7EFFECTIVITY CLAUSE These Regulations shall take effect fifteen 15 days after its publication in a newspaper of general circulation Original Signed CESAR V PURISIMA Secretary of Finance Recommending Approval Original Signed KIM S JACINTOHENARES Commissioner of Internal Revenue H2 Page 5 of 5
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