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

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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)

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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

First Offense Second Offense
For failure to issue receipts or sales or commercial invoices P10,000 P20,000
For refusal to issue receipts or sales or commercial
25,000 50,000
invoices
For issuance of receipts that do not truly reflect and/or
1,000 2,500
contain all the information required to be shown therein
If the information missing is the correct amount of the
2,000 5,000
transaction
If the duplicate copy of the invoices is blank but the original
10,000 20,000
copy thereof is detached from the booklet
For possession or use of unregistered receipts or invoices 10,000 20,000
For use of unregistered cash register machines in lieu of
25,000 50,000
invoices or receipts
For possession or use of multiple or double receipts or
Not subject to Compromise
invoices
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: 5,000 10,000
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
1,000 3,000
report under Sec. 238 of the Tax Code as amended

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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

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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) 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.