Law Summary
Definitions
- Accreditation: Process by which a printer is pre-qualified by the BIR to print official receipts and invoices.
- Accreditation Number: System-generated control number issued to accredited printers.
- ATP System: IT infrastructure for online processing of ATP and submission of printers' reports, capable of data matching and discrepancy detection.
- Online System for Accreditation: Interface linked with the E-Reg TRIU system to monitor accredited printers and support ATP issuance and reporting.
Accreditation Policies and Guidelines
- Applications must be submitted via a Sworn Statement using the Online System for Accreditation of Printers.
- Eligibility criteria for accreditation include:
- Registration with the BIR as a printing service provider.
- Minimum three (3) years in active printing business.
- No delinquent BIR accounts.
- Possession of inspection-ready printing machines capable of security features.
- No requirement of minimum booklet orders imposed on clients.
- Compliance with BIR information, bookkeeping, and reportorial standards.
- No relation to BIR officials within the fourth civil degree.
- Accreditation is mandatory for all printers of principal and supplementary invoices/receipts.
- The Regional/National Monitoring and Accreditation Board (RMAB/NMAB) conducts evaluation, including on-site inspection.
- RMAB/NMAB exclusively approves or denies applications and can suspend or revoke accreditations.
- Accredited printers receive a system-generated Certificate of Accreditation within five (5) working days.
- The BIR publicly posts and updates a list of accredited printers by RDO on its official website.
- Only BIR-accredited printers may print principal and supplementary receipts/invoices.
- Accredited printers must enroll in the online ATP system for processing client ATP applications.
- Submission of Monthly Reporter of Printer is due on or before the 20th of each month via electronic channels.
- Procedures for transfer of accreditation between RDOs are provided.
- Taxpayers may petition for revocation of the printer’s accreditation for valid reasons.
Grounds for Revocation
- Tampered Certificates of Accreditation.
- Misrepresentations in the Sworn Statements.
- Valid stop filer cases or unsettled delinquent accounts within the last three months.
- Imposition of minimum booklet requirements.
- Failure to submit required reports.
- Other violations of prescribed accreditation policies.
- Discovery of printing spurious official receipts/invoices leads to immediate revocation and criminal prosecution.
Sanctions and Compliance
- Revenue Officers submit reports to RMAB/NMAB following investigations or audits.
- Letters of Warning are issued for violations; failure to comply within two weeks results in automatic revocation.
- Letters of Warning and revocation notices must be signed by the head of RMAB/NMAB and copied to concerned RDO/office.
Penalty Clause
- Engaging in printing receipts/invoices without accreditation constitutes unauthorized operation.
- Violators are subject to penalties under existing laws and Section 264 of the NIRC.
Repealing Clause
- Prior inconsistent rules and issuances are modified, repealed, or revoked unless system enhancement is required.
Effectivity Clause
- The regulations take effect upon availability and announcement of the Online System for Accreditation of Printers.