GUIDELINES AND PROCEDURES TO PRINT RECEITS/INVOICES, AND REGISTRATION AND STAMPING PRIOR TO THEIR USE

I.
Objectives

This Order is issued to:

(1)     Provide guidelines and procedures to implement RR 2-90
relative to the restoration of registration and stamping of receipts and
invoices prior to their use.

(2)     Reiterate procedures on the processing of applications and issuance of Authority to Print.

(3)     Institute measures in the form of prompt service for the benefit of the taxpayers.

(4)     Give wide publicity to Revenue Regulations 2-90 dated May 25, 1990.

Pursuant to the foregoing objectives, hereunder are the guidelines and procedures to be followed by all parties concerned.

II.
Guidelines

1   All Revenue District Officers ( RDOs) are required to conduct an information drive on RR 2-90.

2   There should be displayed in the registration area of every
district office a sign prominently bearing the notation “REGISTRATION
AND STAMPING OF RECEIPTS/INVOICES DOES NOT REQUIRE PAYMENT OF ANY FEE.”

3   RDOs should acquire and use stampers with security marks for the registration and stamping of receipts and invoices.

4   All revenue personnel shall endeavor to observe a maximum of
three (3) – hour processing time for the registration/stamping of
receipts or invoices.  If this cannot be observed due to reasonable
grounds, the taxpayer shall be notified when he can come back to pick up
the registered/stamped receipts/invoices.

5   Computer-generated receipts/invoices are exempt from
registration/stamping provided that relevant provisions of RR 2-78 on
the use of loose-leaf are followed.

III.
Procedures

A. On the processing of application and issuance of Authority to Print – The Revenue District Officer (under whose jurisdiction the principal place of business of the printer is located) shall:

1       Receive the application for Authority to Print
Receipts/Invoices. BIR Form No. 1953- A in quadruplicate from the
printer, duly attested to by the taxpayer accompanied by:

a     Four (4) draft copies of the receipts/invoices (original
and every copy thereof) to be printed showing at the lower left hand
corner the name, business address of taxpayer for whom the printing job
is to be done, the proposed serial numbers and the number of booklets to
be printed.

b     Job order

c     A copy of the approved permit to use loose leaf, in case of loose leaf invoices.

2.      Process the application, taking into account the requirements stated in this memorandum.

3.      If all requirements have been complied with, issue approved Authority to Print, to be distributed as follows:

 

Original	–	Printer’s copy
Duplicate	–	Taxpayer (to be used for registration of the printed receipts/invoices)
Triplicate	–	Taxpayer’s copy
Quadruplicate	–	RDO’s copy

Within (20) days after the end of every calendar quarter, the
printer shall render a quarterly report (Annex B) to the Revenue
District Officer from whom Authority to Print Receipts/Invoices was
secured.

4.      Maintain a separate file of all approved Authorities to
Print a register book and individual cards for each printer both
containing the following information:

a     Name of Printer

b     Business Address

c     TAN of Printer

d     VAT/Non-VAT Registration No. of Printer

e     Name and Business Address of Taxpayer for Whom Authority to Print was Secured

f      Authority Number

g     Date of Issuance

h     Number of Pads and Inclusive Serial Numbers

B. On the Registration and Stamping of Receipts/Invoices

1       Generally, the Revenue District Officer under whose
jurisdiction the place of business of the Head office of the taxpayer is
located shall receive the printed receipts/invoices together with the
copy of the duly-approved authority to print within 30 days from the
date of printing and prior to their use.

2       All unregistered unused or unissued receipts or invoices
still in the possession of the taxpayer that have been printed prior to
the effectivity of RR 2-90 (August 21, 1990) must also be registered not
later than Sept. 21, 1990 accompanied by the previously – approved
authority to print pertaining thereto or if not available, a sworn
statement stating the reasons for its unavailability.

          Receipts/invoices though already registered and stamped way back 1986 but still unissued should be registered again.

3       In case the unregistered unused or unissued receipts
mentioned in (2) above have already been distributed to the branches of
the taxpayer, and it is impractical to retrieve said receipts/invoices
from far-away places, the taxpayer-branch may be allowed to register
these receipts/invoices in the RDO where the branch is located.  The
taxpayer concerned shall follow the same procedures contained in this
memorandum with the additional requirement that the Branch Office(s)
shall first file a “Letter-Request to Stamp/Register Receipts/Invoices”
for registration/stamping of unissued invoices/receipts in four (4)
copies to be distributed as follows for monitoring purposes:

Original	–	Registering RDO
Duplicate	–	RDO of Head Office
Triplicate	–	Head Office copy
Quadruplicate	–	Taxpayer (Branch copy)

The branch office shall forward the duplicate and triplicate of
letter-request to its Head Office, who in turn shall transmit the
duplicate to the BIR-RDO of Head Office and maintain the triplicate for
file.

(4)     The registration of the printed receipts/invoices shall
be evidenced by an appropriate stamp on the face of the taxpayer’s copy
of the authority to print or the affidavit of loss of permit to print,
as the case maybe, as well as on the front cover, on the back of the
middle page and on the back of the last receipt/invoice of the
registered booklet or pad, authenticated by the signature of the offices
authorized to place the stamping thereon.

(5)     When an individual taxpayer has to register not less than
5,000 booklets/pads, the stamping maybe done at the taxpayers
establishment (upon approval of RDO concerned) provided the cost of
transporting the needed BIR personnel and equipment shall be shouldered
by the taxpayer in accordance with RMO No. 22-86 dated July 22, 1986.

IV.
Repealing Clause

All regulations, rules, orders or portions thereof contrary to or
inconsistent with the provision of this Order are hereby modified and/or
repealed accordingly.

V.
Effectivity

This Order takes effect (60) days from the publication of RR 2-90 in a newspaper of general circulation.

In this case, since said RR was published on June 22, 1990, this Order takes effect on August 21, 1990.

Adopted: 16 Aug. 1990

(SGD.) JOSE U. ONG
Commissioner of Internal Revenue