22 August 2013

OOCL Valued Customers

Re:      REVENUE REGULATIONS NO. 18-12

           BIR Authority to Print (ATP) Receipts/Invoices

Gentlemen:

This refers to your concern regarding the applicability of the above-captioned regulation to our operations.  In brief, the said regulation requires all persons engaged in business to apply for an ATP for new receipts and invoices to replace their unused receipts and invoices printed prior to January 18, 2013.  Under the said regulation (as amended by Revenue Memorandum Circular No. 44-2013), all unused receipts and invoices printed prior to the aforesaid date shall be valid only until August 30, 2013.

We advise that the ATP applies to manual, pre-printed invoices and receipts.  On the other hand, [OOCL] uses a Computerized Accounting System (“CAS”) to produce its books of account and to generate accounting records and documents, including receipts and invoices. Attached is a copy of the company’s BIR permit to adopt a CAS in accordance with Revenue Memorandum Order (“RMO”) No. 29-02.  Under the RMO, as amplified in Revenue Memorandum Circular No. 71-03, a CAS user is not required to obtain an ATP, unless (a) its registered CAS is not equipped to generate invoices and receipts, or (b) there is a systems downtime, and the registered CAS is temporarily unable to generate invoices and receipts, in which cases the CAS user must resort to manual, pre-printed receipts and invoices.

We hope the above addresses your concern.   Rest assured the company is committed to remain compliant with applicable BIR regulations.

Very truly yours,

OOCL (Philippines), Inc.

(This is an electronic letter.  No signature is required)

You may download pdf copy of announcement and company's BIR permit to adopt a CAS here: REVENUE REGULATIONS NO. 18-12.pdf ; OPI-Computerized Acctg System Permit JPG (Davao).pdf ; OPI-Computerized Acctg System Permit.pdf ; OPI-Computerized Acctg System Permit JPG (Cebu).pdf