QuestionsQuestions (BIR REVENUE REGULATIONS NO. 15-2012)
It is issued pursuant to Section 244, in relation to Sections 237 and 238 of the National Internal Revenue Code of 1997.
To implement and monitor printer compliance in securing Authority to Print (ATP) for clients, and to prescribe policies and guidelines on the Online System for Accreditation of Printers.
It is the process where a printer/taxpayer applies with the BIR for pre-qualification to print principal and supplementary receipts/invoices; by accreditation, the printer becomes a duly constituted agent of the BIR in printing those receipts/invoices.
It is an IT infrastructure part of the E-Reg TRIU system that processes ATP online and allows matching and processing data, generating discrepancy reports of dubious entries.
It is an online facility for monitoring accredited printers that interfaces with E-Reg TRIU for the online issuance of ATP receipts/invoices, with features enabling accredited printers to look up approved ATP applications for clients and generate related reports.
Examples include: (1) registered with the BIR as engaged in printing services; (2) at least three (3) years in business as a going concern; (3) no delinquent accounts at the time of filing; (4) having printing machines capable of generating security/special markings/features; (5) compliance with bookkeeping and reportorial requirements; and (6) no prohibited connection/relationship with BIR officials/employees within the fourth civil degree.
The printer must have number of printing machines used to print principal and supplementary invoices/receipts available for inspection, and these machines must be capable of generating security/special markings/features required in the invoices/receipts.
No. The regulation explicitly states that the printer shall not require minimum number of booklets for printing the principal and supplementary invoices/receipts.
The application must be in the form of a Sworn Statement (Annex A) duly executed by the applicant-printer.
All applications must be submitted using the Online System for Accreditation of Printers.
They evaluate applications (same body as RMAB/NMAB for accreditation of CRM/POS suppliers except certain representatives) and have exclusive authority to approve/disapprove/deny applications and to suspend/dis-accredit printers within their jurisdiction.
Only the BIR Accredited Printers have the exclusive authority to print principal and supplementary receipts/invoices.
Accredited printers must enroll with the BIR online ATP System for processing customers’ applications for ATP.
The Monthly Report of Printer must be submitted on or before the 20th day of each month through any of the available electronic channels.
Examples include: tampered Certificate of Accreditation; misrepresentation in the sworn statement; valid stop filer cases for the last three months; unsettled delinquent accounts for the last three months (except pending compromise/abatement); requiring a minimum number of booklets; failure to submit required reports; and violations of accreditation policies/procedures.
The Revenue Officer submits findings to RMAB/NMAB; RMAB/NMAB issues a Letter of Warning; if the printer fails to comply within two (2) weeks from receipt, the Revocation/Dis-accreditation Notice is issued and the certificate is automatically revoked. The notice is signed/approved by the head of RMAB/NMAB.
Discovery of printing of spurious ORs/SIs is a ground for immediate revocation/dis-accreditation; it is also a cause for immediate business closure under “Oplan Kandado” and for filing a criminal case against the accredited printers.
They are considered operating without authority from the BIR and are subject to penalties provided by existing laws/rules/regulations, plus penalties pursuant to Section 264 of the NIRC, as amended.