BIR REVENUE REGULATIONS NO. 15-2012

Legal Principle: To establish policies and guidelines for the accreditation of printers facilitating the printing of official receipts and invoices.
Key Definitions Introduced: None in this section.
Important Requirements/Procedures:
- Implementation and monitoring of compliance for printers seeking Authority to Print (ATP).
- Establishment of an Online System for Accreditation of Printers.
Relevant Timeframes: Not applicable.
Penalties/Liabilities: Not applicable.

Legal Principle: Provides clarity on specific terms used within the regulations.
Key Definitions Introduced:
- Accreditation: Process allowing printers to apply for pre-qualification with BIR to print receipts.
- Accreditation Number: A control number for accredited printers.
- ATP System: IT infrastructure for online ATP processing.
- Online System for Accreditation of Printers: A facility for monitoring and managing accredited printers.
Important Requirements/Procedures: Not applicable.
Relevant Timeframes: Not applicable.
Penalties/Liabilities: Not applicable.

Legal Principle: Outlines the processes and criteria for printer accreditation.
Key Definitions Introduced: None specific to this section.
Important Requirements/Procedures:
- Applications must be submitted via a Sworn Statement.
- Printers must meet various criteria (e.g., registration, operational history, no delinquent accounts).
- Mandatory online submission of applications and security features descriptions.
- On-site inspections by RMAB/NMAB during the accreditation evaluation.
- Issuance of a Certificate of Accreditation within five working days post-application.
- Regular submission of a Monthly Report by accredited printers.
Relevant Timeframes:
- Certificate of Accreditation issued within five working days.
- Monthly reports due by the 20th of every month.
Penalties/Liabilities:
- Revocation of accreditation for non-compliance or violations during audits.
- Immediate revocation for discovery of spurious receipts/invoices.

Legal Principle: Establishes penalties for non-compliance with accreditation requirements.
Key Definitions Introduced: None specific to this section.
Important Requirements/Procedures:
- Failure to apply for accreditation leads to penalties under existing laws.
Relevant Timeframes: Not applicable.
Penalties/Liabilities:
- Violators considered operating without BIR authority face penalties as per Sec. 264 of the NIRC.

Legal Principle: Modifies, repeals, or revokes inconsistent prior regulations.
Key Definitions Introduced: None specific to this section.
Important Requirements/Procedures: Inconsistent rules are revoked.
Relevant Timeframes: Enhanced system rules take effect upon availability.
Penalties/Liabilities: Not applicable.

Legal Principle: Provides the effective date of the regulations.
Key Definitions Introduced: None specific to this section.
Important Requirements/Procedures: Regulations effective upon announcement of the online system's availability.
Relevant Timeframes: Effective upon revenue issuance announcement.
Penalties/Liabilities: Not applicable.

The regulations establish a structured process for printer accreditation, emphasizing compliance with BIR standards.
Accreditation is crucial for printers to legally print official receipts and invoices.
Specific criteria and procedures must be adhered to, including the use of an online accreditation system.
Non-compliance can lead to significant penalties and revocation of accreditation, ensuring tight regulation of printing practices.