Law Summary

Purpose and Overview

This Revenue Memorandum Circular (RMC) issued by the Bureau of Internal Revenue (BIR) on September 11, 2013, addresses the prohibition on the printing of principal and supplementary receipts/invoices by non-accredited or unauthorized printers. It reiterates the requirements set forth in Revenue Regulations No. 15-2012 regarding accreditation for printing services.

• Context: Issued in response to complaints about receipts/invoices printed by unauthorized entities.
• Objective: To ensure compliance with BIR regulations and protect the integrity of tax documentation.

Accreditation Requirement

Only printers who have gone through the accreditation process and received approval from the BIR are permitted to print principal and supplementary receipts/invoices.

• Key Definitions:

  • Accredited Printers: Printers that have undergone the BIR accreditation process and are authorized to print receipts/invoices.
  • Non-accredited/Unauthorized Printers: Printers that have not been granted accreditation by the BIR.

• Requirements:

  • Printers must apply for and obtain accreditation from the BIR prior to providing printing services for receipts/invoices.
  • A master list of accredited printers is maintained and available on the BIR website (bir.gov.ph).

Consequences of Non-Compliance

Issuing receipts/invoices printed by non-accredited or unauthorized printers is considered an issuance of invalid receipts/invoices.

• Implications:
  • Invalid receipts/invoices cannot be used for claiming input tax by VAT taxpayers.
  • This may lead to complications in tax compliance and potential financial losses for businesses.

Enforcement and Publicity

All internal revenue officers and employees are mandated to promote awareness of this memorandum to ensure widespread compliance and understanding among taxpayers.

• Action Required:
  • BIR personnel are encouraged to disseminate information regarding this RMC widely to the public and affected stakeholders.

Key Takeaways

• Only accredited printers may print principal and supplementary receipts/invoices as per BIR regulations.
• Use of receipts/invoices from non-accredited printers is prohibited and may result in invalid documentation for VAT claims.
• The BIR maintains a list of accredited printers available on its official website.
• Compliance with this memorandum is essential for proper tax documentation and claims.