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BIR Says No ATP, No New Receipts, Invoices PDF Print E-mail
He said that per Revenue Regulations No. 18-2012, all unused or unissued principal and supplementary receipts or invoices prior to the effectivity of said regulation shall be valid only until June 30,2013.

Lebrilla explained that all business taxpayers are required to apply for an ATP for the printing of new sets of invoices or receipts on or before April 30,2013.

He added that all applications for ATP filed beyond April 30 will already y imposed a penalty of P1,000 pursuant to Section 275 of the Internal Revenue Code as amended.

According to him, all business taxpayers are already required to issue the new sets of invoices or receipts starting July 1 this year, otherwise appropriate penalties shall be imposed by the BIR against said violators.

Lebrilla likewise disclosed that taxpayers are also required to print their invoices or receipts in the BIR authorized printers.

Based on BIR record, the agency has already 15 authorized printers of principal and supplementary receipts or invoices as of May 15, 2013. (JCM/JBG/PIA6-Capiz)
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