Transitional Procedures Guide for Processing Applications for Authority to Print Invoices and Receipts

August 5, 1996 REVENUE MEMORANDUM ORDER NO. 21-96 TO : All Revenue Officials and Others Concerned SUBJECT : Transitional Procedures Guide for Processing Applications for Authority to Print Invoices and Receipts A. Purpose The purpose of this Revenue Memorandum Order is to provide transitional guidelines for processing applications for Authority to Print (ATP), the procedures for which are not prescribed in the Manual Procedures and Guidelines. B. Procedure The following procedures are hereby prescribed for processing applications for authority to print invoices and receipts and the issuance of such authority. Scenario 1 . If both printer and taxpayer are registered in a non-Pilot RDO, printer's RDO will issue ATP by using the old form. Scenario 2 . If printer is registered in non-Pilot RDO but the taxpayer is registered in a pilot RDO, the printer's RDO will issue ATP using the old form. Scenario 3. If both printer and taxpayer are registered in the same Pilot RDO, the printer's RDO will issue ITS generated ATP. Scenario 4 . If the printer is registered in a Pilot RDO but the taxpayer is registered in a non-Pilot RDO: In the Pilot RDO : 1. Convert taxpayer's record to its ITS. 2. Register address with non-pilot RDO and temporarily with pilot RDO. Tag pilot RDO address as "R". 3. Pilot RDO will issue ATP in new ITS form. 4. Advise the taxpayer to continue transacting official business with his non-pilot RDO using his old TIN. In the non-pilot RDO During conversion of the non-pilot RDO, update his record which will include registration of tax types, non-pilot address will be tagged as "R"(registered) and the records with the pilot district will be uploaded at the National Office then downloaded to the respective RDC. C. Effectivity This Order shall take effect immediately. (SGD.) LIWAYWAY VINZONS-CHATO Commissioner