Revenue Regulations No. 3-2012

Revenue Regulations (RR) No. 3-2012 prescribes the use of BIR-prescribed new sets of Certificate of Registration (COR) and Authority to Print (ATP) for cash register machines (CRMs), point of sale (POS) machines, and other invoice-receipt generating machines or software. Here are the key points relevant to doctors:
Certificate of Registration (COR): Doctors, whether operating as sole proprietors or as part of a partnership or corporation, must register their business with the BIR and obtain a COR. The COR contains the TIN, business address, registered activities, and applicable tax types.


Authority to Print (ATP)
Doctors who use CRMs, POS machines, or other invoice-receipt generating machines or software in their practice are required to obtain an ATP from the BIR. The ATP authorizes the use of a specific machine or software for generating sales invoices and official receipts.

Use of BIR-prescribed forms
RR No. 3-2012 mandates the use of BIR-prescribed COR and ATP forms, which include security features to prevent fraud and unauthorized use.

Compliance with BIR regulations
Doctors should ensure that their COR and ATP are updated and comply with the requirements of RR No. 3-2012. Non-compliance may result in penalties, fines, or other sanctions.

By understanding and complying with the provisions of RR No. 3-2012, doctors can ensure that their COR and ATP are in line with BIR requirements. This helps maintain proper record-keeping and compliance with tax regulations. Consulting a tax professional or accountant can help ensure compliance with all tax regulations and provide guidance on specific tax matters.


BIR Reference:
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