Accreditation Requirement
- Only printers that have undergone and passed the accreditation process conducted by the BIR are authorized to print principal and supplementary receipts/invoices.
- Accreditation by the BIR is a mandatory prerequisite for printing these official documents.
Legal Consequences of Non-Compliance
- Receipts/invoices printed by non-accredited or unauthorized printers are considered invalid.
- Invalid receipts/invoices cannot be used by Value-Added Tax (VAT) taxpayers as basis for claiming input tax credits.
Access to Information
- A master list of printers accredited and authorized by BIR is maintained and available on the official BIR website (bir.gov.ph).
Enforcement and Publicity
- All BIR internal revenue officers and employees are mandated to widely publicize this memorandum circular to ensure compliance and awareness.
Authority
- Issuance of this circular is under the authority of the Commissioner of Internal Revenue, reaffirming regulatory control over official printing processes for receipts and invoices.