APPLICATION FOR AUTHORITY TO PRINT RECEIPTS & INVOICES

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.

TAX FORM

BIR Form 1906 (Jan 2000 ENCS) – Application for Authority to Print Receipts and Invoices

DOCUMENTARY REQUIREMENTS

› Final & clear sample of principal and supplementary receipts/invoices

› Photo copy of last issued ATP or Printer's Certificate of Delivery (PCD) or any booklet from the last issued ATP for
subsequent application

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.

DEADLINES

› Secure Application for Authority to Print Receipts and Invoices on or before the commencement of business

PENALTIES

AMOUNT OF COMPROMISE PENALTY

For failure to issue receipts or sales or commercial First Offense Second Offense
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 contain all the information required to be 1,000 2,500
shown therein
If the information missing is the correct amount of
2,000 5,000
the transaction
If the duplicate copy of the invoices is blank but
the original copy thereof is detached from the 10,000 20,000
booklet
For possession or use of unregistered receipts or
10,000 20,000
invoices
For use of unregistered cash register machines in
25,000 50,000
lieu of invoices or receipts
For possession or use of multiple or double
Not subject to Compromise
receipts or invoices
For printing or causing, aiding or abetting the printing of:
a) Receipts or invoices without authority from the
10,000 20,000
BIR
b) Double or multiple sets of receipts or invoices Not subject to Compromise
c) Receipts or invoices not bearing any of the 5,000 10,000
following:
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 report under Sec. 238 of the Tax Code as 1,000 3,000
amended

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

CODAL REFERENCE

Sections 113, 237 and 238 of the National Internal Revenue Code

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.