Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System and Providing for the Additional Requirements in the Printing Thereof.
Revenue Regulations No. 18-2012
Pursuant to the provisions of Section 244, in relation to Sections 237 and 238 of the National Internal Revenue Code of 1997, as amended, these Regulations are hereby promulgated to prescribe the policies and guidelines in the processing of Authority to Print Official Receipts (ORs), Sales Invoices (SIs) and other Commercial Invoices (CIs) using the on-line ATP Systems and providing for the additional requirements in the printing thereof.
SECTION 1. OBJECTIVES
1. To enhance and facilitate the processing of the Authority to Print ORs, SIs and CIs by having a full automation of the processes involved in the application, generation, approval and issuance of the same through a web-based ATP (on-line ATP) System.
2. To provide for the additional requirements for the printing of official receipts, sales invoices and other commercial invoices.
3. To classify receipts and invoices into Principal and Supplementary Receipts/ Invoices. 4. To regulate further the printing of all invoices by setting a validity period. 5. To provide for the standard reports pertaining to the processing of the ATP.
SECTION 2.DEFINITION OF TERMS
1. OUTBOUND CORRESPONDENCE NUMBER (OCN) - a systems-generated control number which serves as reference for every Authority to Print issued to a taxpayer.
2. PRINCIPAL RECEIPTS / INVOICES - for purposes of this regulations, it is a written account evidencing the sale of goods and/or services issued to customers in an ordinary course of business which necessary includes the following:
2.1 VAT SALES INVOICE - for purposes of Value Added Tax (VAT) pursuant to Section 106 of the NIRC, as amended, it is a written account evidencing the sale of goods and/or properties issued to customers in an ordinary course of business, whether cash sales or on account (credit) which shall be the basis of the output tax liability of the seller and the input tax claim of the buyer. Cash Sales Invoices and Charge Sales Invoices falls under this definition.
2.2 VAT OFFICIAL RECEIPT - for purposes of Value Added Tax (VAT) pursuant to Section 108 of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties which shall be the basis of the output tax liability of the seller and the input tax claim of the buyer. It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers.
2.3 NON-VAT SALES INVOICES - for purposes of Percentage Tax pursuant to Section 116 of the NIRC, as amended, it is a written account evidencing the sale of goods and/or properties issued to customers in an ordinary course of business, whether cash sales or on account (credit) which shall be the basis of the Percentage Tax liability of the seller.
2.4 NON-VAT OFFICIAL RECEIPTS - for purposes of Percentage Tax pursuant to TITLE V of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties which shall be the basis of the Percentage Tax liability of the seller. It is a written admission or acknowledgment of the fact that money has been paid and received for the payment or settlement between persons rendering services and its customers.
3. SUPPLEMENTARY RECEIPTS / INVOICES - for purposes of these Regulations, these are also known as COMMERCIAL INVOICES. It is a written account evidencing that a transaction has been made between the seller and the buyer of goods and/or services, forming part of the books of accounts of a business taxpayer for recording, monitoring and control purposes.
It is a document evidencing delivery, agreement to sell or transfer of goods and services which includes but are not limited to delivery receipts, order slips, debit and/or credit memo, purchase order, job order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, and any other documents, by whatever name it is known or called, whether prepared manually (handwritten information) or pre-printed/pre-numbered loose-leaf (information typed using excel program or typewriter) or computerized as long as it is used in the ordinary course of business being issued to customers or otherwise.
Supplementary receipts/invoices, for purposes of Value-Added Tax, are not valid proof to support the claim of Input Taxes by buyers of goods and/or services.
4. On-line ATP SYSTEM – an IT infrastructure that caters to the on-line processing (application, approval and issuance) of ATP and the on-line generation of printer’s periodic reports with the capability to match and process data and generate discrepancy report of dubious entries.
5. Government Proprietary Function – for purposes of these Regulations, when a public corporation or a local government unit acts in its proprietary character, it is regarded as having the rights and obligations of a private corporation. For government entities to be taxable, the following requisites must concur: (1) the government entity concerned must not be performing an essential governmental function; and (2) it must be engaged in similar business, industry, or activity as performed by other ordinary taxable corporations. All income realized from or received in the exercise of its proprietary functions shall be subject to income tax and business taxes in the same manner as other private corporations similarly situated.
SECTION 3.POLICIES AND GUIDELINES AUTHORITY TO PRINT (ATP) AND MANNER OF PRINTING OF RECEIPTS / INVOICES.-
1. All persons, whether private or government, who are engaged in business shall secure /apply from the BIR an Authority to Print principal and supplementary receipts/invoices.
National Government Agencies (NGAs), Government Owned and Controlled Corporation (GOCCs) and Local Government Units (LGUs) engaged in proprietary functions shall apply for ATP in the printing of their principal and supplementary receipts/invoices.
2. For newly registered taxpayers, the ATP shall be secured simultaneously with the Certificate of Registration (COR).
3. The Taxpayer-applicant shall apply for an ATP and submit the required documents, using the on-line ATP System. However, in case of systems downtime, taxpayer shall apply for ATP and submit the required documents at the RDO or concerned LT Office having jurisdiction over the taxpayer’s Head Office.
4. As a general rule, all applications for ATP of the Head Office (HO) and all its branches shall be done on-line. In case of systems downtime as officially posted in the BIR website, all applications for ATP shall be manually filed and the corresponding ATP shall be manually issued through an alternative off-line ATP system, by the RDO or concerned LT Office having jurisdiction over the taxpayer’s Head Office. All applications for ATP processed during systems downtime shall be immediately uploaded by the concerned RDO or LT Office, upon availability of the on-line ATP system.
5. There shall be one application for ATP per establishment (HO or branch) which shall be filed with RDO/LT Office concerned where the HO is registered. Each application shall be issued a separate ATP. The principal and supplementary receipts/invoices of the HO and each of the branches must have their own independent series of serial number. Each application as well as the printed accounting document/s shall reflect the exact address of the branch, TIN and the branch code attached to the TIN.
The TIN, branch code (if applicable) and address of the HO must be reflected in the printed principal and supplementary Receipts/Invoices used in the business premises of the HO. Likewise, the printed principal and supplementary receipts/invoices to be issued/used in the branches (if applicable) must reflect the TIN, branch code and address of the branch/es.
6. The approved ATP shall be valid only upon full usage of the inclusive serial numbers of principal and supplementary receipts/invoices reflected in such ATP or five (5) years from issuance of the same, whichever comes first.
7. No ATP shall be granted for the printing of principal and supplementary receipts/invoices unless the required information which shall be prescribed in a separate revenue issuance, are reflected therein.
8. The replicate copy of the ATP issued shall be printed at the inside back portion of the cardboard cover of each booklet/pad of principal and supplementary receipts/invoices printed.
9. Only BIR Accredited Printers shall have the exclusive authority to print principal and supplementary receipts/invoices.
10. The on-line ATP System shall generate reports that will be prescribed in the Revenue Memorandum Order that will be issued for this purpose.
SECTION 4.PENALTY CLAUSE.
Any acts or omission violating any provisions of these Regulations shall be subject to penalty imposed pursuant to Section 264 of the NIRC, as amended.
SECTION 5.TRANSITORY PROVISION.
All unused/unissued principal and supplementary receipts/invoices printed prior to the effectivity of these Regulations, shall be valid until June 30, 2013.
expired receipts/invoices for destruction. An Inventory listing of the same shall also be submitted.
A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall apply for a new ATP not later than Sixty (60) days prior to actual expiry date. All unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO where the taxpayer is registered on or before the 10th day after the validity period of the
Portions of these Regulations which can be implemented immediately given the present capabilities of the system shall strictly be complied with upon the effectivity of these Regulations.
SECTION 6.REPEALING CLAUSE.
All existing rules, regulations and other issuances or portions thereof inconsistent with the provisions of these Regulations are hereby modified, repealed or revoked accordingly except those rules that would necessitate system enhancement when the modified rules shall take effect only upon availability of the enhanced system.
SECTION 7.EFFECTIVITY CLAUSE.
These Regulations shall take effect fifteen (15) days after its publication in a newspaper of general circulation.
Prescribing 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 On-line ATP System Pursuant to Revenue Regulations (RR) No. 18-2012 is Fully Developed.
Revenue Memorandum Order No 12-2013
II. POLICIES
A. Only BIR Accredited Printers shall be authorized to print Principal and Supplementary Receipts and Invoices pursuant to 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 prohibited;
B. Taxpayers engaged in business, government or private, that use manually-issued receipts/invoices shall abide by the guidelines and procedures set forth in this order;
C. 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) [regulated in a separate revenue issuance] shall not be covered under this Order;
D. All the information required under this Order in the printing of ORs/SIs/CIs shall be pre-printed at the face of the loose-leaf receipts/invoices using computer-aided machines (e.g. MS Excel, etc.).
E. National Government Agencies, Government Owned and Controlled Corporations and Local Government Units referred herein to as Government Instrumentalities or GIs for brevity, engaged in governmental and/or proprietary function shall be guided by the following:
1. GovernmentalFunction:
a. 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;
b. NotrequiredtosecureATPintheprintingofGovernmentAccountable Form No. 51, Revenue Official Receipts (RORs), Tax Receipts and other receipts in whatever name or form being issued for governmental functions.
Proprietary Function (as defined in Revenue Regulations No. 18-2012): a. 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 following:
i. ii. iii. iv.
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.
b. Required to secure ATP prior to the printing of its principal and supplementary receipts/invoices indicating all information required under this Order.
F. The application for ATP (BIR Form No. 1906, as revised, see Annex A) 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;
G. 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 (see Annex B). 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:
1. Date of ATP; 2. ValidityperiodoftheATP; 3. Printer’s Accreditation Number; and 4. Date of Accreditation;
H. 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;
I. The principal and supplementary receipts and invoices of the HO and each of the branches shall have its own independent series of serial number;
J. The ORs/SIs/CIs shall be printed showing among others the following (see Annex C for sample receipts/invoices):
1. Taxpayer’s (TP) Registered Name;
2. TP’sBusinessName/style(ifany);
3. A statement that the taxpayer is VAT or Non VAT registered followed by the Taxpayers Identification Number (TIN) and 4-digit Branch Code.(Example: VAT Registered TIN 123-456-789-0000);
4. Business address where such ORs/SIs/CIs shall be used; 5. Date of transaction; 6. Serial number of the OR/SI/CI printed prominently; 7. A space provided for the Name, Address and TIN of the buyer; 8. Description of the items/goods or nature of service;
9. Quantity; 10.Unit cost; 11.Total cost; 12.VAT amount (if transaction is subject to 12% VAT);
13.If the VAT taxpayer is engaged in mixed transactions, the amounts involved shall be broken down to: VATable Sales, VAT Amount, Zero Rated Sales, and VAT Exempt Sales;
14.For Non-VAT ORs/SIs, and other CIs (VAT or Non-VAT) such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgment receipts, collection receipts, credit/debit memo, job orders and other similar documents that form part of the accounting records of the taxpayer and/or issued to their customers, in addition to the above-enumerated applicable information, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters, shall be conspicuously printed at the face of the Non VAT ORs/SIs and other CIs;
15.Taxpayers whose transactions are not subject to VAT or Percentage Tax shall issue non-VAT principal receipts/invoices indicating prominently at the face of such receipts/invoices the word “EXEMPT”.
non-VAT principal receipts/invoices shall indicate the breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales;
16.If the taxpayer is subject to percentage tax under Title V of the NIRC as amended, but also sells goods/services under Section 109 (A) to (W), excluding (E) of the same Code, as amended by Republic Act No. 10378, the
K. The following information shall be printed at the bottom portion of the OR/SI/CI:
1. Name, address and TIN of the accredited printer;
2. Accreditation number and the date of accreditation of the accredited printer;
3. ATP number, OCN, date issued (mm/dd/yyyy) and valid until (mm/dd/yyyy);
4. BIR Permit Number (if loose leaf OR/SI/CI);
5. ApprovedinclusiveserialnumbersofOR/SI/CI;
6. Security/Specialmarkings/featuresoftheaccreditedprinter;
7. The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.”
L. For taxpayers transacting with Senior Citizen/s (SC/s) and/or Person/s With Disability (PWD) pursuant with Republic Act No. 9994 known as “Expanded Senior Citizens Act of 2010”, in addition to the information enumerated above, a space for the following shall also be required:
1. Senior Citizen TIN; 2. OSCAIDNo./PWDIDNo.; 3. Senior Citizen Discount/PWD Discount; and 4. Signature of the Senior Citizen/PWD.
However, for taxpayers whose transactions are not covered by RA 9994, the above information may not be indicated.
M. The sample format of principal and supplementary receipts/invoices (Annex C) contains the basic information required under this Order. Other information, size, and/or format as necessary depending on industry peculiarity and taxpayer needs are hereby allowed, provided that such receipts/invoices are compliant with this Order;
N. 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;
O. Consistent with RR No. 18-2012, a Committee on Destruction and Disposal of Surrendered Expired/Expiring Receipts/Invoices shall be created comprised of the following:
1.
Revenue District Office Head- Assistant Revenue District Officer/Assistant Chief, LTDO Members – Chief, Assessment Section
Large Taxpayer Service a. Regular Large Taxpayer:
Chief, Administrative Section Chief, Taxpayer Service Section
Head- Assistant Chief, LT Assistance Division Members - Asst. Chief, LT Audit Division I Asst. Chief, LT Audit Division II
Asst. Chief, LT Audit Division III Asst. Chief, Records Division (Administrative Service) Chief, Registration Section, LTAD
b. Excise Large Taxpayer : Head- Assistant Chief, Excise Taxpayer Regulatory Division Members - Asst. Chief, LT Audit Division I
Asst. Chief, LT Audit Division II Asst. Chief, Records Division (Administrative Service) Chief, Registration Section, ETRD
P. The RDO having jurisdiction over the taxpayer’s branch office shall provide the RDO of the taxpayer’s head office with the Report of Destruction and Disposal on ORs/SIs/CIs surrendered by taxpayer-branch office/s on or before the tenth (10th) day after the date of actual destruction.
Q. The Revenue Data Center (RDC) concerned shall act on technical issues and concerns raised by taxpayers. Conversely, operational issues shall be acted upon by RDO/LT Office concerned.
III. PROCEDURES A. Taxpayer-Applicant
1. Submit inventory listing/s (Annex D), surrender the hardcopies of the unused/expired receipts/invoices together with photocopies of the old and new ATPs and corresponding Printer’s Certificate of Delivery (PCD) to the RDO where it is registered. Branch office/s shall submit and surrender the same to the RDO/LT Office concerned where the branch is registered;
2. Choose the BIR Accredited Printer from the updated list of duly accredited printers available in the BIR website;
3. FiletheapplicationforATP(orbyhis/herauthorizedrepresentative),withthe supporting documents listed below (at the RDO/LT Office concerned where the Head Office is registered using the prescribed BIR Form):
a. Original copy of sample layout/template of OR/SI/CI; b. OriginalPrinter’sJobOrder;
c. Photocopy of previous ATP. If not available, the last series of the printed OR/SI/CI. New set of receipts/invoices shall continue with the last serial number indicated in the previous ATP issued. However, for printing machines with limited capacity as to the maximum range of serial numbers, the serial number may start from one (1) and prefixed with a special/alpha code to avoid duplication (e.g. A0001);
d. PhotocopyofLoose-leafPermit,ifapplicable.
(An authorized representative is a duly designated responsible officer/employee of the company with a written authorization duly signed by the taxpayer-applicant or a responsible officer/employee of the accredited printer as indicated in the ATP Application Form)
4. Sign in the office logbook as proof of actual receipt of the approved ATP.
B. Taxpayer Service Section-Revenue District Office (TSS-RDO)/Registration Section (LT Assistance Division and Excise Taxpayer Regulatory Division-Large Taxpayer Service):
1. ReceiveandprocessallapplicationsforATPstrictlyobservingtheprovisions set forth under the BIR Citizen’s Charter pursuant to Republic Act No. 9485 (Anti-Red Tape Act of 2007), provided all the requirements submitted are complete (all applications for ATP shall be stamped “Received” by the receiving office of the RDO/LT Office concerned);
2. Evaluate each application and documentary requirements for completeness, validity and compliance with existing policies on invoicing:
a. If incomplete or non-compliant, return the application form together with the attached documents and list of lacking documents to the taxpayer-applicant who may re-apply or re-file the same once it has complied with the requirement(s);
b. If complete or compliant, verify further the Taxpayer-applicant’s information as indicated in the application form with the BIR website or Registration database.
3. Process and check completeness of documentary requirements submitted by the taxpayer-applicant;
4. Generate ATP with the corresponding OCN using the ITS;
5. RecommendapprovalofATPBIRFormNo.1921;
6. ForwardtoRDO/DivisionChiefofLTOfficeprocessedATPforfinalapproval and signature;
7. Issue/release approved ATP to the taxpayer-applicant; require taxpayer- applicant to sign in the office logbook as proof of actual receipt of the ATP;
8. Receive inventory listing/s, hardcopy/ies of surrendered expired/expiring receipts/invoices, and photocopies of the old and new ATPs and PCDs from taxpayer.
C. Revenue District Officer/Division Chief of LT Office Concerned
1. Approve/disapproveAuthoritytoPrint;
2. Conduct regular massive information drive to all taxpayers with expiring ORs/SIs/CIs to apply for an ATP in the printing of new set of ORs/SIs/CIs.
D.Committee on Destruction and Disposal of Unused/Expired/Expiring ORs/SIs/CIs
1. Initiate and witness the weekly or as necessary, actual destruction and disposal of surrendered unused/expired/expiring principal and supplementary receipts/invoices of taxpayer/s;
2. Submit Report of Destruction and Disposal to RDO/Chief of the Division , on or before the fifth day after the date of actual destruction and disposal with the following attachments:
a. Report with the following information:
i. Veracity of the inventory of unused/expired/expiring principal and supplementary receipts/invoices surrendered by the taxpayer/s;
ii. Manner of destruction (destruction shall be done in a manner that the receipts/invoices are already beyond re-use for issuance);
iii. Manner of disposal of the destructed receipts/invoices.
b. Photocopy of ATP and PCD for the new sets of principal and supplementary receipts/invoices;
c. Inventory listing of unused/expired principal and supplementary receipts/invoices submitted by the taxpayer/s for destruction;
d. Picturesofactualdestruction.
3. ThereportofdestructionanddisposalshallbekeptonfileattheOfficeofthe RDO / Chief of Division concerned, for future reference.
E. Assessment Section of the RDO/ LTDO:
1. Check the veracity of the surrendered hardcopies of unused/expired/expiring principal and supplementary receipts/invoices compared with the inventory listing/s, photocopies of the ATP and PCD submitted by the taxpayer/s;
2. Witness actual destruction and disposal and prepare the report of destruction and disposal for signature by all the committee members;
3. Submit the Report of Destruction and Disposal to the Office of the RDO. F. Administrative Section of the RDO/ LTDO:
1. Conduct actual destruction and disposal of the unused/expired receipts /invoices after it was checked by the Officer of the Day - Assessment, as to its veracity;
2. Take pictures of its actual destruction and disposal;
3. Signreportofdestructionanddisposal. G. Records Division - Administrative Service:
1. Receive from the taxpayer, duly accompanied by LTAD and/or ETRD representative, the hardcopy/ies of the unused/expired principal and supplementary receipts/invoices;
2. Conductactualdestructionanddisposaloftheexpiredreceipts/invoicesafter it was checked by the Officer of the Day- Assessment, as to its veracity;
3. TakepicturesofitsactualdestructionanddisposalandsubmittotheAssistant Chief, Large Taxpayer Audit Division concerned;
4. SignreportofDestructionandDisposal. H. Regular Large Taxpayer Audit Division I, II and III and Excise LT Audit Division
I and II:
1. Check the veracity of the surrendered hardcopies of unused/expired/expiring principal and supplementary receipts/invoices compared with the inventory listing/s, photocopies of the ATP and PCD submitted by the taxpayer/s;
2. Witness actual destruction and disposal and prepare the report of destruction and disposal for signature by the committee members;
3. SubmitreportofdestructionanddisposaltotheOfficeoftheChiefLTADand ETRD.
I. National Office Data Center (NDC)/Revenue Data Center (RDC) concerned.
1. Log ITS issues and concerns that may be raised by the Operations Group;
2. ResolveITSissues; 3. Inform RDO/LT Office concerned on the resolution of issues and concerns.
IV. REPORTORIAL REQUIREMENTS
BIR Accredited Printers shall submit to the RDO/LT Office concerned the following:
1. QuarterlyReportofPrinter(BIRFormNo.1932,asrevised,seeAnnexE),on or before the20thday of the month following the end of each calendar quarter;
2. Printer’sCertificateofDeliveryofReceipts/InvoicesandtheSwornStatement of the taxpayer pursuant to Section 4 of RR No. 26-2003.
V. PENALTIES
Any act or omission violating any provisions of this Order shall be subject to penalty imposed pursuant to TITLE X, Chapters I, II, III and IV of the NIRC, as amended, in relation to other revenue issuances and regulations.
VI. TRANSITORY PROVISION
1. 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 this Order shall be valid until June 30, 2013. The taxpayer shall submit an inventory list (see Annex D) of principal and supplementary receipts/invoices and surrender the hardcopies 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.
2. All new set/s of principal and supplementary receipts/invoices to be printed which are compliant with the requirements set forth under this 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.
3. Pending the availability of the On-line 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.
4. ATPs generated thru the ITS pursuant to this Order, shall be migrated to the On-line ATP System upon its availability, the necessary guidelines and procedures of which shall be prescribed in a separate revenue issuance.
VII. EFFECTIVITY
This Order shall take effect immediately.
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