Authority to Print (ATP)

What is Authority to Print (ATP)?

Authority to Print (ATP) is a mandatory permit issued by the Bureau of Internal Revenue (BIR) that authorizes a taxpayer to have invoices, receipts, sales invoices, and other accountable documents printed by accredited printing companies. Under the National Internal Revenue Code (NIRC) and BIR regulations, all businesses engaged in commercial or professional activities must obtain ATP before printing these documents (NIRC §238, RR 16-2005).

Legal Basis and Requirements

The ATP requirement is mandated under NIRC §238 (Printing of Invoices and Receipts) and further detailed in RR 16-2005 (Revised Regulations on the Printing of Invoices and Receipts). The regulation ensures that all accountable documents are traceable, sequentially numbered, and properly recorded for tax audit purposes. Businesses must apply for ATP at their assigned Revenue District Office (RDO) before engaging any printing company (BIR Memorandum Circular 2-2016).

Who Needs ATP?

ATP is required for all persons engaged in business or profession, including sole proprietors, partnerships, and corporations. This includes retailers, wholesalers, service providers, professionals (doctors, lawyers, accountants), and any entity that issues invoices or receipts as part of ordinary business operations. Exemptions are limited and must be specifically approved by the BIR (RR 16-2005, Section 2).

Application Process

To obtain ATP, a taxpayer must submit an application to their assigned RDO with the following documents: (1) duly accomplished BIR Form 2000-ATP (Application for Authority to Print); (2) certified true copy of business registration (DTI, SEC, or CDA); (3) certified true copy of TIN registration; (4) proof of billing address; and (5) list of accredited printing companies where documents will be printed. The RDO processes the application within five (5) working days upon receipt of complete documents (BIR Memorandum Circular 2-2016).

Accredited Printing Companies

Taxpayers may only have their accountable documents printed by BIR-accredited printing companies. The BIR maintains a list of accredited printers in each region. Printing by non-accredited entities is prohibited and may result in penalties. Accredited printers are required to maintain records of all documents printed and submit periodic reports to the BIR (RR 16-2005, Section 5).

Document Specifications

All printed invoices and receipts must comply with BIR specifications: sequential numbering, taxpayer name and TIN, date of transaction, itemized description of goods or services, unit price and quantity, total amount, and authorized signature. Documents must be printed on security paper with watermarks and other anti-counterfeiting features as prescribed by the BIR (NIRC §238, RR 16-2005).

Validity and Renewal

ATP is valid for two (2) years from date of issuance. Taxpayers must apply for renewal at least thirty (30) days before expiration. Failure to renew ATP before expiration means the taxpayer cannot legally print new accountable documents and may face penalties for non-compliance (BIR Memorandum Circular 2-2016).

Penalties for Non-Compliance

Operating without valid ATP or printing documents through non-accredited printers constitutes a violation under NIRC §288 (Penalties for Violation of Internal Revenue Laws). Penalties include surcharge of 25% plus interest of 12% per annum on unpaid taxes, and administrative fines ranging from ₱1,000 to ₱10,000 depending on the nature and severity of the violation (NIRC §288, RR 16-2005).