Question & AnswerQ&A (BIR REVENUE REGULATIONS NO. 15-2012)
The primary objective is to implement and monitor compliance of printers in securing Authority to Print (ATP) for clients and to prescribe policies and guidelines on the accreditation of printers and the Online System for Accreditation of Printers.
Accreditation is the process where a printer/taxpayer applies with the BIR for pre-qualification to engage in printing principal and supplementary receipts/invoices and by virtue of accreditation, they become duly constituted agents of the BIR for this purpose.
It is a system-generated control number issued using the System for Accreditation of Printers to accredited printers.
The ATP System is an IT infrastructure part of the E-Reg Taxpayer Registration Information Updates system that handles online processing of ATP and submission of printers' periodic reports, with capabilities to match and generate discrepancy reports of dubious entries.
The printer must be registered with the BIR, in business for at least three years, have no delinquent accounts, have printing machines capable of security features, comply with bookkeeping/reporting requirements, and have no related connections to BIR officials within the fourth civil degree of consanguinity or affinity.
Yes, all such printers must undergo accreditation under these regulations.
Applications must be submitted using the Online System for Accreditation of Printers.
The Regional/National Monitoring and Accreditation Board (RMAB/NMAB) is exclusively authorized to approve or deny applications and to suspend or dis-accredit printers.
It includes a system-generated printer's accreditation number, is issued within five working days from application receipt and complete submission, and remains valid unless revoked by the BIR.
Taxpayers may only choose from the list of duly accredited printers for their printing needs.
Such discovery is grounds for immediate revocation of the Certificate of Accreditation, immediate business closure under OPLAN KANDADO, and filing of criminal cases.
They shall be considered operating without authority from BIR and are subject to penalties under existing laws, including penalties pursuant to Section 264 of the National Internal Revenue Code.
They are not required to cancel previous accreditation but must request a new Certificate of Accreditation from the new RDO, surrendering the old certificate.
Grounds include tampering with the Certificate, misrepresentation in sworn statements, stop filer status or unsettled delinquent accounts, requiring minimum booklet numbers, failure to submit reports, and other policy violations.
Within two weeks from receipt of the written warning; failure to comply results in the automatic revocation of the Certificate of Accreditation.