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Philippine BIR Adopts Technological Innovations 

August, 2013 - Carina C. Laforteza; Grace Ann C. Lazaro

The Philippine Bureau of Internal Revenue (BIR) has recently implemented Revenue Regulations No. 18-2012 (RR 18-2012) directing all persons, whether private or government, to secure from the BIR a new Authority to Print (ATP) and to print new receipts/invoices starting July 1, 2013. RR 18-2012 prescribes the policies and guidelines in the processing of authority to print official receipts, sales invoices and other commercial invoices using the online ATP systems and provides additional requirements in the printing thereof. 


I. Statutory basis


By way of background, the Philippine National Internal Revenue Code (the Tax Code), as amended requires persons subject to internal revenue tax to issue duly registered receipts/invoices for each sale of goods or services valued at PHP25.00 or more.1 The original of each receipt or invoice is issued to the purchaser, customer or client at the time the transaction is effected.2


A sale or commercial invoice is a written account evidencing the sale of goods and/or properties issued to customers in an ordinary course of business, whether on cash sales or on account (credit).3 A receipt, on the other hand, is a written and signed acknowledgement of the fact of payment in money or other settlement between persons rendering services and its customers.4


A receipt/invoice should reflect details of the transaction such as the date of sale, quantity, cost and description of merchandise sold, or the nature of services rendered.5 In case it is issued by a value added tax-registered (VAT-registered) person, the receipt/invoice must also indicate the liability of the transaction to VAT (i.e., VAT-able, exempt or zero-rated), the amount of tax (which must be shown as a separate item from the amount of purchase price) and the tax identification number...


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