![]() Proprietary Function (as defined in Revenue Regulations No. 51, Revenue Official Receipts (RORs), Tax Receipts and other receipts in whatever name or form being issued for governmental functions.Ģ. Not required to secure ATP in the printing of Government Accountable Form No.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.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: 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. 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) shall not be covered under this Order ĭ. 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 Ĭ. Sub-contracting to non-accredited printer/s is strictly prohibited ī. However, Printers that were issued provisional accreditation number shall also be allowed to print principal and supplementary receipts/invoices. Only BIR Accredited Printers shall be authorized to print Principal and Supplementary Receipts and Invoices pursuant to RR No. This Order is issued to provide additional policies and uniform guidelines and procedures in the processing of Authority to Print ORs, SIs and CIs in the interim period until the On-line ATP System is available for implementation.Ī.
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