About the 21k Penalty for Late Printing and Renewal of BIR Certificate of Registration

ETM discussed in this video if the penalty amounting to 21k-25k pesos being assessed and collected by Revenue District Offices is valid and appropriate. The said penalty stemmed from failure to secure an Authority To Print Official Receipts and Sales Invoices 60 days before the expiry of the same. He also discussed if the BIR Form No. 2303 should be renewed yearly. Look and Listen,,,,
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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 nonaccredited 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

2. 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 colocated 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. Business Activity/ies;
ii. Additional Tax Type/s Details;
iii. Trade Name (if applicable);
iv. 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 p