Did you know that 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?
Taxpayers may consider the guidelines and requirements in the Application to Print Receipts and Invoices from the Bureau of Internal Revenue (BIR) as follows:
TAX FORM
Fill-up BIR Form 1906 (Jan 2000 ENCS) – Application for Authority to Print Receipts and Invoices
DOCUMENTARY REQUIREMENTS
1. Job order
2. Final & clear sample
3. Photo copy of COR/paid ARF of TP & Printer
4. Last booklet or previous ATP
5. Permit to Use Loose-leaf, if applicable
5. Printers’ Certificate of Delivery (PCD)
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.
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