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  1. #1
    New Member
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    Official Receipts and Invoices (ATP) expiration

    I have just processed the ATP of our subsidiary company in BIR-Las Pinas last Thursday (Jun. 13, 2013). It went smoothly that upon submission of the requirements, the BIR officer stamped my form 1906 received and told me to make a call next week to know if the approved ATP is already available for release.

    At the same week, our accountants in the main company processed their ATP through their printer. However, they have paid BIR-Calamba City for the penalty (P1,000.00) for late application for ATP. They said it should be applied on or before Apr. 30, 2013.

    We are all puzzled. Will I have to pay the penalty, too? The requirements I have submitted was even screened by a number of BIR officers. I honestly don't know the Apr. 30, 2013 ATP application deadline. Another thing, is it really true that the Jun. 30, 2013 deadline for surrendering the unused receipts was extended until August 2013?

    Your helpful replies will be highly appreciated.

  2. #2
    Chief viclogic's Avatar
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    Hi. Please read BIR REVENUE MEMORANDUM CIRCULAR NO. 44-2013 issued by BIR on June 11, 2013.

    The Circular is issued to extend the validity of all unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of Revenue Regulation No. 18-2012, from June 30, 2013 to August 30, 2013. However, the deadline for filing an application for the printing of new receipts to replace all unused/unissued principal supplementary receipts/invoices printed prior to January 18, 2013 shall be maintained as of April 30, 2013, and therefore all applications received after said date shall be considered late application and the penalties for late filing shall be imposed.

    All unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013, the effectivity date of Revenue Regulation No. 18-2012 shall be surrendered to the RDO where the taxpayer is registered on or before 10th day after the date of printing stated in the new principal and supplementary receipts/invoices. For purpose of this Circular, and other issuance related hereto, the date of the new principal and supplementary receipts/invoices is the date of expiration of the validity period of the unused/unissued receipts/invoices referred to herein.

    Pleas read the whole circular here: ftp://ftp.bir.gov.ph/webadmin1/pdf/rmc_44_2013.pdf
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