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Application for Authority to Print Receipts &

Invoices
Revenue Issuances

Registration Requirements

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Application for Authority to Print Receipts & Invoices

Index for Application for Authority to Print Receipts & Invoices

DESCRIPTION
TAX FORM
 DOCUMENTARY REQUIREMENTS
PROCEDURES
DEADLINES
PENALTIES
RELATED REVENUE ISSUANCES
CODAL REFERENCE
FREQUENTLY ASKED QUESTIONS

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

› 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

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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

10,000 20,000
original copy thereof is detached from the booklet

For possession or use of unregistered receipts or

10,000 20,000
invoices

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.

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