Question & AnswerQ&A (BIR REVENUE MEMORANDUM CIRCULAR NO. 61-2013)
The main purpose is to reiterate the implementation of the accreditation requirement for printers of principal and supplementary receipts/invoices as set forth in Revenue Regulations No. 15-2012, and to prohibit the printing of these documents by non-accredited or unauthorized printers.
Only printers who have undergone the accreditation process and have been granted accreditation by the Bureau of Internal Revenue (BIR) are authorized to print principal and supplementary receipts/invoices.
Issuing receipts or invoices printed by non-accredited or unauthorized printers is considered issuance of invalid receipts/invoices, which are not allowed for claiming input tax by VAT taxpayers.
The master list is available on the official BIR website at www.bir.gov.ph.
It reiterates the provisions set forth under Revenue Regulations No. 15-2012 concerning the accreditation requirement for printers of principal and supplementary receipts/invoices.
Yes, all internal revenue officers and employees are enjoined to publicize the Circular as widely as possible to ensure compliance.
VAT taxpayers cannot claim input tax credits for transactions supported by receipts/invoices printed by non-accredited or unauthorized printers, effectively making such documents invalid for tax purposes.
Accreditation refers to the formal approval process conducted by the BIR that certifies a printer is authorized and compliant with regulatory requirements to print principal and supplementary receipts/invoices.
No, both principal and supplementary receipts/invoices must be printed only by BIR-accredited and authorized printers.