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Urgent and Must-read Update on the New BIR Rulings on Invoices and Receipts and Online ATP for June 30, 2013

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This is to update the public on the new rules and inconsistencies of BIR regarding the so-called “ONLINE ATP” application to be implemented 60 days before June 30, 2013.Calendar

Taxpayers, most among the business sectors, applying for the “Authority to Print” is currently experiencing dilemma due to the imposition of a (Php 1,000.00) one thousand pesos penalty for late application of the ATP. Taxpayers, angry and confused, are wondering how come BIR is instructing the applicants for ATP to pay a penalty of P1000.00.

The dilemma is because of the new rules being passed on April and May 2013 that makes the application of ATP confusing to the public. Significant dates we have to note on our calendar are as follows:

  1. APRIL 30, 2013 – Around the 3rd week of May 2013, an interoffice memorandum dated APRIL 30, 2013, were circulated among the district offices of BIR, stating that applicants for ATP shall pay a one thousand pesos penalty for the late processing/application of their ATP.
  2. JUNE 30, 2013 – Deadline of ATP application (Repealed by April 30, 2013 BIR Inter-office memorandum which were not circulated to the public)
  3. JULY 10, 2013 – RMO 12-2013 Title VI Sec. 1.: All unused/unissued principal and supplementary receipts/invoices printed prior to January 19, 2013 (effectivity of RR No. 18-2012) and those printed by printers which are not compliant with this Order shall be valid until June 30, 2013. The taxpayer shall submit an inventory list (see Annex D) of principal and supplementary receipts/invoices and surrender the hardcopies of the receipts/invoices to the RDO/LT Office concerned where the taxpayer is registered on or before July 10, 2013. Branch Office/s shall submit and surrender the same to the RDO/LT Office concerned where the branch is registered.

BIR should be aware that the time the taxpayers were troubled when they learned about the new invoicing requirements. Aside from the tedious requirements of BIR, this also brought sacrifices of economic resources of the part of the taxpayers by shouldering the costs of printing the new invoices and discarding the unused invoices/official receipts.

Now, with the inconsistent dates of imposition of charges and deadlines, we would like BIR to know that they are already harassing the taxpayers, which is, in fiction, their BIG BOSS.

You may also like to visit our older post related to the BIR invoicing requirements:

http://gvacpas.com/2013/05/09/guide-to-birs-new-invoicing-requirements-effective-june-30-2013/

http://gvacpas.com/2013/05/07/bir-new-invoicing-requirement-effective-june-30-2013/