Title
BIR Printer Accreditation Rules
Law
Bir Revenue Regulations No. 15-2012
Decision Date
Dec 3, 2012
BIR Revenue Regulations No. 15-2012 establishes the accreditation process for printers to ensure compliance in printing official receipts and invoices, requiring them to meet specific criteria and utilize an online system for monitoring and reporting.
accreditation
official receipts
sales invoices

Legal basis and covered subject

  • Section 244, in relation to Sections 237 and 238 of the National Internal Revenue Code of 1997, provides the legal basis for these printer accreditation rules.
  • The regulations prescribe policies and guidelines on the accreditation of printers as a prerequisite to printing official receipts, sales invoices, and other commercial receipts and/or invoices.
  • Accreditation is linked to the printer’s securing of Authority to Print (ATP) for its clients.

Policy objectives and system orientation

  • The regulations require proper implementation and monitoring of printer compliance with the rules on securing ATP and printing official receipts, sales invoices, and other commercial receipts and/or invoices in accordance with Section 238 of the NIRC, as amended.
  • The regulations establish policies and guidelines on an Online System for Accreditation of Printers integrated with E-Reg TRIU for online processing and matching of data.

Key definitions and system terms

  • Accreditation is the process by which a printer/taxpayer applies with the BIR for pre-qualification to engage in printing principal and supplementary receipts/invoices; accredited printers become duly constituted agents of the BIR in printing those receipts/invoices.
  • Accreditation Number is the system-generated control number issued using the System for Accreditation of Printers to accredited printers.
  • ATP System is the IT infrastructure part of the E-Reg Taxpayer Registration Information Updates (TRIU) system that processes online ATP and the online submission of printers’ periodic reports, with capability to match and process data and generate discrepancy reports for dubious entries.
  • Online System for Accreditation of Printers is the online facility for monitoring accredited printers that interfaces with the E-Reg TRIU system for the online issuance of ATP receipts/invoices, and includes features allowing accredited printers to look up approved ATP applications for clients and generate related reports.

Accreditation process and qualification rules

  • Printer accreditation applications must be submitted in the form of a Sworn Statement (Annex A) executed by the applicant-printer.
  • To qualify for accreditation, a printer must satisfy all enumerated criteria, including:
    • registration with the BIR to engage in printing services;
    • operation in the printing business for no less than three (3) years on a going concern principle;
    • no delinquent accounts with the BIR at the time of filing for accreditation;
    • availability of a number of printing machines used to print principal and supplementary invoices/receipts for Bureau inspection;
    • printing machines capable of generating security/special markings/features for printing principal and supplementary invoices/receipts;
    • no requirement of a minimum number of booklets for printing principal and supplementary invoices/receipts;
    • verification of compliance with information requirements under prevailing revenue issuances for the printer’s customers’ principal and supplementary invoices/receipts;
    • compliance with bookkeeping regulations and BIR reportorial requirements; and
    • non-connection or non-relationship rules covering the printer and its owners (if juridical), prohibiting connection with the BIR or relation to any BIR official or employee within the fourth civil degree of consanguinity or affinity.
  • All printers registered to engage in printing principal and supplementary invoices/receipts must undergo the accreditation process under these regulations.
  • All applications for accreditation must be submitted using the Online System for Accreditation of Printers.
  • Applicant printers must submit a complete description and sample of their security/special markings/features for the printing of principal and supplementary invoices/receipts.
  • An on-site inspection must be conducted as part of the evaluation process for accreditation by the concerned RMAB/NMAB.

Roles, authority, approval timelines, and public access

  • The RMAB/NMAB (Regional/National Monitoring and Accreditation Board), which evaluates accreditation for suppliers of CRM/POS, is constituted as the same evaluation body for printers of principal and supplementary receipts/invoices, except for the RDC/ISOS-DC representatives.
  • RMAB/NMAB has exclusive authority to approve or disapprove/deny applications within its jurisdiction, and to suspend or dis-accredit printers within its jurisdiction.
  • A system-generated Certificate of Accreditation is issued within five (5) working days from receipt of the application for accreditation and submission of complete documentary requirements.
  • The Certificate of Accreditation reflects a system-generated accreditation number which is permanent unless and/or until revoked by the BIR.
  • The BIR posts and regularly updates a list of all duly accredited printers per RDO on the BIR website and portal (bir.gov.ph or //my.bir.gov.ph), and the list is available for public reference.
  • Taxpayers must choose from the lists of duly accredited printers for printing principal and supplementary invoices/receipts.

Mandatory ATP enrollment and monthly reporting

  • Only BIR Accredited Printers have exclusive authority to print principal and supplementary receipts/invoices.
  • Accredited printers must enroll with the BIR online ATP System for processing their customers’ applications for ATP.
  • Accredited printers must submit the Monthly Report of Printer on or before the 20th day of each month using any available electronic channels.

Transfers and revocation petition procedure

  • When an accredited printer transfers its registration to another RDO, it does not cancel its accreditation from the previous RDO.
  • Upon transfer, the printer must request from the new RDO a new copy of its Certificate of Accreditation reflecting the new RDO code, and must surrender the old certificate to the new RDO.
  • A taxpayer may file a petition for revocation of a printer’s Certificate of Accreditation in meritorious cases.
  • The petition is filed to the RDO having jurisdiction over the Head Office or branches of the accredited printer for immediate field investigation.

Grounds for revocation and automatic consequences

  • The Certificate of Accreditation must be revoked if, during a Tax Compliance Verification Drive (TCVD) or during regular audit/investigation of the taxpayer’s tax liabilities, any of these findings are observed:
    • tampered Certificate of Accreditation;
    • misrepresentation on the Sworn Statement submitted by the printer;
    • valid stop filer cases against the printer for the last three (3) months of operation;
    • unsettled delinquent accounts against the printer for the last three (3) months of operation, except for cases with pending application for compromise/abatement for penalties;
    • requiring a minimum number of booklets from the printer’s client/customer;
    • failure to submit reports as required;
    • any violation(s) of accredited printer policies and procedures for accreditation under these regulations.
  • A Revenue Officer who conducted the TCVD or audit/investigation submits a report of findings/observations through the RDO/Chief of office to the RMAB/NMAB.
  • The RMAB/NMAB issues a Letter of Warning informing the accredited printer of the violations committed.
  • If the accredited printer fails to comply within two (2) weeks from receipt of the written warning, the Revocation/Dis-accreditation Notice is issued and the Certificate of Accreditation is automatically revoked.
  • The Letter of Warning or Revocation/Dis-accreditation Notice is signed/approved by the head of the RMAB/NMAB, and a copy is sent to the RDO/office concerned.

Spurious ORs/SIs rule and immediate closure

  • Discovery of printing of spurious ORs/SIs constitutes a ground for immediate revocation of the Certificate of Accreditation/Dis-accreditation of the accredited printers.
  • Such discovery causes immediate business closure under “OPLAN KANDADO” and triggers the filing of a criminal case against the accredited printers.

Penalty for operating without accreditation

  • Any person engaged in printing activities of official receipts, sales invoices and other commercial receipts and/or invoices who fails to apply for accreditation upon availability of the prescribed system is considered operating without authority from the BIR.
  • Such person is subject to penalties under existing laws, rules, and regulations, in addition to penalties under Section 264 of the National Internal Revenue Code, as amended.

Repeal and system-enhancement exception

  • All existing rules, regulations, and other issuances or portions inconsistent with these regulations are modified, repealed, or revoked accordingly.
  • Exception: rules that require system enhancement take effect only upon availability of the enhanced system.

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