REVENUE MEMORANDUM ORDER NO. 12-2013 issued on May 3, 2013
prescribes the work-around guidelines and procedures in the processing of Authority to Print
(ATP) official receipts (ORs), sales invoices (SIs) and other commercial invoices (CIs) in the
interim period until the online ATP System is fully developed.
Only BIR Accredited Printers shall be authorized to print principal and supplementary
receipts and invoices pursuant to Revenue Regulations (RR) No. 15-2012. However, printers that
were issued provisional accreditation number shall also be allowed to print principal and
supplementary receipts/invoices. Sub-contracting to non-accredited printer/s is strictly
Taxpayers engaged in business, whether government or private, that use receipts/invoices
issued thru Cash Register Machine/Point-Of-Sale Machines (CRM/POS) and/or Computerized
Accounting System (CAS) shall not be covered under the Order.
National Government Agencies, Government-Owned and -Controlled Corporations and
Local Government Units referred herein as Government Instrumentalities (GIs) engaged in
governmental and/or proprietary function shall be guided by the following:
a. Governmental Function
i. For unregistered governmental function, apply for registration with the BIR
pursuant to Title IX, Chapter II, Section 236 of the NIRC, as amended, by filing
BIR form 1903;
ii. Not required to secure ATP in the printing of Government Accountable Form No.
51, Revenue Official Receipts (RORs), Tax Receipts and other receipts in
whatever name or form being issued for governmental functions.
b. Proprietary Function (as defined in Revenue Regulations No. 18-2012)
i. For unregistered proprietary function
If the registered address of the business activity is similar or co-located with
the GI whose governmental function is already registered pursuant to Title IX,
Chapter II, Section 236 of the NIRC, as amended, the GI shall file a
registration information update by filing BIR Form No. 1905 for the
– Business Activity/ies
– Additional Tax Type/s Details
– Trade Name (if applicable)
– Books of Accounts
If the registered address of the business activity is other than the registered
address of the GI, the GI shall file an Application for Registration as Branch
using BIR form No. 1903.
ii. Required to secure ATP prior to the printing of its principal and supplementary
receipts/invoices indicating all information required under this Order.
The application for ATP (BIR Form No. 1906, as revised), together with the necessary
documentary requirements, shall be submitted to the Revenue District Office (RDO)/Large
Taxpayer Office (LT Office) concerned having jurisdiction over the Head Office (HO) of the
taxpayer-applicant. However, the old BIR Form No. 1906 shall still be used until the revised
form becomes available. In the interim, all applications for ATP shall be processed using the
Registration System of the Integrated Tax System (ITS), which shall generate the prescribed
ATP under RMO No. 83-99, as amended by RMO No. 28-2002. The following information shall
be typed or printed on the ATP that will serve as guide/reference for accredited printers in
printing principal and supplementary receipts and invoices, to wit:
a. Date of ATP;
b. Validity period of the ATP;
c. Printer’s Accreditation Number; and
d. Date of Accreditation.
The buyer of goods on account or credit evidenced by a Charge Sales Invoice shall be
entitled to claim input taxes. Upon collection of the account by the seller, a Collection Receipt
(Supplementary Receipt) shall be issued to the client/buyer to evidence the receipt thereof. The
principal and supplementary receipts and invoices of the HO and each of the branches shall have
its own independent series of serial number.
The ORs/SIs/CIs shall be printed showing among others the information specified in the
Order. For taxpayers transacting with Senior Citizen/s (SC/s) and/or Person/s With Disability,
pursuant to Republic Act No. 9994 (“Expanded Senior Citizens Act of 2010”), they shall provide
the following information in addition to the information specified in the Order:
a. Senior Citizen TIN;
b. OSCA ID No./PWD ID No.;
c. Senior Citizen Discount/PWD Discount; and
d. Signature of the Senior Citizen/PWD.
Other information, size, and/or format, as necessary, depending on industry peculiarity
and taxpayer needs, are allowed to be included in the printing of principal and supplementary
receipts/invoices, provided that such receipts/invoices are compliant with the Order.
A taxpayer with expiring principal and supplementary receipts/invoices shall apply for a
new ATP not later than sixty (60) days prior to the actual expiry date.
A Committee on Destruction and Disposal of Surrendered Expired/Expiring
Receipts/Invoices shall be created comprised of the officials specified in the Order. The Revenue
Data Center (RDC) concerned shall act on technical issues and concerns raised by taxpayers.
Conversely, operational issues shall be acted upon by the Revenue District Office (RDO)/Large
Taxpayers (LT) office concerned.
All unused/unissued principal and supplementary receipts/invoices printed prior to
January 19, 2013 (effectivity of RR No. 18-2012) and those printed by printers which are not
compliant with the Order shall be valid until June 30, 2013. The taxpayer shall submit an
inventory list of principal and supplementary receipts/invoices and surrender the hard copies of
the receipts/invoices to the RDO/LT office concerned where the taxpayer is registered on or
before July 10, 2013. Branch Office/s shall submit and surrender the same to the RDO/LT office
concerned where the branch is registered.
All new set/s of principal and supplementary receipts/invoices to be printed, which are
compliant with the requirements set forth under the Order shall have a validity period of five (5)
years. All unused/expired/expiring ORs/SIs/CIs shall be surrendered together with an inventory
listing to the BIR office having jurisdiction over the taxpayer for destruction on or before the
10th day after the validity period of the expired receipts/invoices.
Pending the availability of the online ATP System, the scanned copy of the issued ATP
shall be printed at the inside back portion of the cardboard cover of each booklet/pad of principal
and supplementary receipts/invoices printed. The size of the scanned copy shall be of the same
size as that of the back cover of the booklet/pad.
ATPs generated thru the ITS pursuant to the Order shall be migrated to the online ATP
System upon its availability.