Solution failure to atp permit renew official receipts sales invoices RR 18-2012 RMC 12-2013

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A story of a taxpayer who forgot to renew his official receipts and sales invoices was slapped with a 20k penalty. Further, he was denied to get an APPROVED Authority To Print unless he paid in full the 20k. Also, an OFW who did not close her dental clinic when she was worked abroad was deprived to get a Certificate of Registration (COR), register her books of accounts and print her VT official receipt unless she closed all her BIR open cases as well has to settle a penalty of 115K. Type on browser 'Solution Failure to ATP Permit' to learn and apply the correct solutions to your problems. Thanks for sharing and distributing this confidential video to your friends and enemies.
PRINCIPAL RECEIPTS / INVOICES - for purposes of this regulations, it is a written account
evidencing the sale of goods and/or services issued to customers in an ordinary course
of business which necessary includes the following:
2.1 VAT SALES INVOICE - for purposes of Value Added Tax (VAT) pursuant to Section 106
of the NIRC, as amended, it is a written account evidencing the sale of goods and/or
properties issued to customers in an ordinary course of business, whether cash sales
or on account (credit) which shall be the basis of the output tax liability of the seller
and the input tax claim of the buyer. Cash Sales Invoices and Charge Sales Invoices
falls under this definition.
2.2 VAT OFFICIAL RECEIPT - for purposes of Value Added Tax (VAT) pursuant to Section
108 of the NIRC, as amended, it is a proof of sale of service and/or leasing of
properties which shall be the basis of the output tax liability of the seller and the
input tax claim of the buyer. It is a written admission or acknowledgment of the fact
that money has been paid and received for the payment or settlement between
persons rendering services and its customers.
2.3 NON-VAT SALES INVOICES - for purposes of Percentage Tax pursuant to Section 116
of the NIRC, as amended, it is a written account evidencing the sale of goods and/or
properties issued to customers in an ordinary course of business, whether cash sales
or on account (credit) which shall be the basis of the Percentage Tax liability of the
seller.
2.4 NON-VAT OFFICIAL RECEIPTS - for purposes of Percentage Tax pursuant to TITLE V
of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties
which shall be the basis of the Percentage Tax liability of the seller. It is a written
admission or acknowledgment of the fact that money has been paid and received
for the payment or settlement between persons rendering services and its
customers.
3. SUPPLEMENTARY RECEIPTS / INVOICES - for purposes of these Regulations, these are
also known as COMMERCIAL INVOICES. It is a written account evidencing that a
transaction has been made between the seller and the buyer of goods and/or services,
forming part of the books of accounts of a business taxpayer for recording, monitoring
and control purposes.
It is a document evidencing delivery, agreement to sell or transfer of goods and
services which includes but are not limited to delivery receipts, order slips, debit and/or
credit memo, purchase order, job order, provisional/temporary receipt,
acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing
statement, statement of account, and any other documents, by whatever name it is
known or called, whether prepared manually (handwritten information) As a general rule, all applications for ATP of the Head Office (HO) and all its branches
shall be done on-line. In case of systems downtime as officially posted in the BIR
website, all applications for ATP shall be manually filed and the corresponding ATP shall
be manually issued through an alternative off-line ATP system, by the RDO or concerned
LT Office having jurisdiction over the taxpayer’s Head Office. All applications for ATP
processed during systems downtime shall be immediately uploaded by the concerned RDO There shall be one application for ATP per establishment (HO or branch) which shall be
filed with RDO/LT Office concerned where the HO is registered. Each application shall be
issued a separate ATP. The principal and supplementary receipts/invoices of the HO and
each of the branches must have their own independent series of serial number. Each
application as well as the printed accounting document/s shall reflect the exact address
of the branch, TIN and the branch code attached to the TIN.
The TIN, branch code (if applicable) and address of the HO must be reflected in the
printed principal and supplementary Receipts/Invoices used in the business premises of
the HO. Likewise, the printed principal and supplementary receipts/invoices to be
issued/used in the branches (if applicable) must reflect the TIN, branch code and
address of the branch/es.
or LT Office, upon availability of the on-line ATP system.