Escolar Documentos
Profissional Documentos
Cultura Documentos
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
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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
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RELATED REVENUE ISSUANCES
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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Stamping shall be done by the Taxpayer Assistance Section of the RDO having jurisdiction over the
establishment which will issue the invoice/receipt
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:
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.