Previous Authority to Print (ATP) with BIR Registered Stamp (If not first time to apply)
COR 2023 (Certification of Registration)
For Corp./ Inc. - (Board Resolution or Secretary Certificate + Photocopy of 1 (one) Valid Government ID with 3 (three) Original Signatures) - (CHARGE = 500.00) (Optional)
For Individual / Sole Proprietor - (SPA - Special Power of Attorney) + Photocopy of 1 (one) Valid Government ID with 3 (three) Original Signatures) - (CHARGE = 500.00) (Optional)
Copy of COR (Certification of Registration)
SPA (Special Power of Attorney) if sole prop. with original signature (3 copies)
Photocopy of 1 (one) valid government ID with 3 (three) original signatures.
Order Process Guide:
ATP Release: 1–2 business days
Receipt Printing: 3–4 business days
Total Turnaround Time: Approximately 4 business days to completion and print-ready status
REVENUE REGULATIONS NO. 6-2022 issued on June 30, 2022 removes the five-year validity period on receipts/invoices.
Removal of Five-Year Validity: All PTUs and system-generated receipts/invoices are now valid indefinitely unless revoked by the BIR for reasons such as tampering, unauthorized system modifications, or major system enhancements affecting financial computations.
Manual Receipts/Invoices: The phrases “Valid Until (mm/dd/yyyy)” and “This invoice/receipt shall be valid for five (5) years from the date of the ATP” are omitted or disregarded on all manual and printed receipts/invoices issued after the regulation’s effectivity.
Expired Receipts/Invoices: Receipts/invoices that expired on or before July 15, 2022 must be surrendered for destruction along with an inventory listing to the RDO where the head office or branch is registered, within 10 days after expiration.
Receipts/Invoices with ATP expiring on or after July 16, 2022: These may still be issued until fully exhausted, and the previous five-year validity statement is disregarded.
System Reconfiguration: CRMs, POS machines, and CAS generating receipts/invoices must be reconfigured to remove the five-year validity phrases by December 31, 2022.