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  1. #1
    Chief viclogic's Avatar
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    Inventory List of Unused or Expired Receipts & Invoices - BIR Form

    In compliance with the BIR Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System, taxpayers need to surrender all unused/unissued principal/supplementary receipts/invoices to the RDO where the taxpayer is registered on or before the 10th day after the date of printing of the new receipts/invoices for destruction (BIR Memorandum Circular 44-2013). An Inventory listing of the same shall also be submitted. With regard to the form used for submission, you can download a document copy of the “Inventory List of Unused/Expired Principal and Supplementary Receipts & Invoices” as prescribed by the BIR below:

    ftp://ftp.bir.gov.ph/webadmin1/others/70534List%20of%20Unused-Expired%20ORsSIsCIs_Annex%20D.docx
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    Quote Originally Posted by viclogic View Post
    In compliance with the BIR Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System, taxpayers need to surrender all unused/unissued principal/supplementary receipts/invoices to the RDO where the taxpayer is registered on or before the 10th day after the date of printing of the new receipts/invoices for destruction (BIR Memorandum Circular 44-2013). An Inventory listing of the same shall also be submitted. With regard to the form used for submission, you can download a document copy of the “Inventory List of Unused/Expired Principal and Supplementary Receipts & Invoices” as prescribed by the BIR below:

    ftp://ftp.bir.gov.ph/webadmin1/others/70534List%20of%20Unused-Expired%20ORsSIsCIs_Annex%20D.docx
    What if the unused receipts were not surrendered within 10 days? Will there be monetary penalty? I'm beginning to understand why some BIR staffs are slowing down the surrendering of unused receipts process. Upon getting my new receipts, I immediately went to mu designated BIR office. From the guard to the staff they told me to go first in some unnecessary offices which made me not able to surrender the unused receipts until the day ended. The ATP processing is already tiresome, I never thought that surrendering the unused receipts for destruction will be the same.

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    Chief viclogic's Avatar
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    So far, I have not yet heard taxpayers who were charged penalties when they surrendered their unused receipts/invoices for destruction. Actually, the memo is quite confusing because some printers are releasing the new printed receipts/invoices at a date too later than the date of printing. I think, after printing the invoices/receipts, they still need to submit the first page of the OR/invoices to the BIR for approval. There are even BIR personnel who are telling taxpayers that the deadline for surrendering the unused receipts/invoices is sometime within a week after the expiration date of August 30, 2013. I just hope the BIR would be considerate and compassionate with the taxpayers, especially those small taxpayers who are just paying their taxes faithfully.
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    Sir Vic,

    Thank you very much for the information. I'm quite relieved for now. How about if some are missing in the receipts to be surrendered? Will there be penalty, too?

    I tried to research for that in the BIR website but I didn't find any. I'm afraid I will be surprised when I go to my respective BIR office.

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    Chief viclogic's Avatar
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    If they were actually lost in good faith, then maybe you can execute an affidavit of loss for the lost receipts.
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    Thank you very much Sir Vic! I have secured an affidavit of loss and attached it to the requirements needed for surrendering the old receipts. The receipts were lost before I got employed and the employee whom I have replaced is already out of the country. At last, I'm free from the burden of getting a new ATP and surrendering the old receipts.

    Again, thank you very much and more power to this very helpful website!

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    what are the requirements for surrendering unused receipts/invoices for destruction? thank you

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    Moderator laurence's Avatar
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    I think it would be:

    1. Inventory List of Unused or Expired Receipts & Invoices (please get the BIR form from the BIR link provided above or you can get it from the BIR office).
    2. Your actual unused receipts/invoices for surrendering and destruction at the BIR.
    3. A photocopy of your new Certificate of ATP (I think this should be attached to the inventory list).

    I think you should submit 2 copies of those documents. One to be submitted to the BIR and the other one for your file copy to be signed received by the BIR personnel in charge. Also, just bring your other documents from the Printer, like the certificate of Printer's delivery, etc. Maybe the BIR will also require them.
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    Thank you, Mr. Laurence!

    2. Are there penalties for late submission for destruction of unused receipts/invoices? if there is, how much?

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    Moderator laurence's Avatar
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    Hi. I am not sure how much is the penalty, as I have not yet heard any taxpayer that were penalized for the late submission of the unused receipts as of now. The last time I've heard was the Php 1,000 penalty for the late submission of the application for the new ATP where the deadline was on April 30. So we can expect it would be not less than P1k or it could go even higher than that depending on the decision of the BIR.
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