Last June, BIR released RMO 24-2023 which prescribes revised policies related to electronic invoicing and receipts, especially for subscription-based e-receipting software.

The regulation refers to the Authority to Generate (ATG) as the mechanism for authorizing the issuance of electronic receipts and allows the use of an Authority to Generate Control Number as an alternative to the PTU as part of the required information in a receipt.

The Authority to Generate (ATG) concept was developed in a collaboration of the BIR and 3rd Channel following our triumph as a finalist in the Hack-a-Tax innovation challenge. We subsequently developed and deployed the ATG Portal where taxpayers may apply for the authority to issue electronic receipts—a first for the Philippines.

The ATG portal is powered by 3rd Channel’s Authority Module, which is part of our Transaction Tax Monitoring System.