New Rules For BIR Clearances

2 January 2013

MANILA, Philippines --- Representatives of business enterprises need no longer go to the field offices of the Bureau of Internal Revenue (BIR) to apply for a clearance, or authority to print (ATP) official receipts, or sales invoices.

The document is available at the BIR website (www.bir.gov.ph), 15 days after Revenue Regulations No. 18- 2012 is published in the Manila Bulletin.

BIR Commissioner Kim S. Jacinto-Henares said the new procedure was adopted "to enhance and facilitate the processing of the printing of commercial invoices by having a full automation of the process involved in the application, generation, approval and issuance of the same through web-based on-line ATP system."

She said private and government entities which are engaged in business are required to apply for ATP.

These included national government agencies, government-owned and controlled corporation as well as local government units engaged in proprietary (business) functions.

For a newly registered taxpayer, the ATP should be secured simultaneously with the certificate of registration.

The BIR chief said the taxpayer-applicant should apply and submit the required documents, using the on-line system.

However, in case of the systems failure, the taxpayer should apply and submit the required documents at the revenue district office, or at the Large Taxpayers Service (LTS) which has jurisdiction over the taxpayer's head office.

"As a general rule, all applications for the ATP of the head office and all its branches shall be done on-line," Henares said.