Guidelines on the online accreditation of printers

To monitor compliance of printers in securing authority to print (ATP) on behalf of their clients and in the printing of official receipts, sales invoices and other commercial receipts and/or invoices, the Bureau of Internal Revenue (BIR) issued the following policies and guidelines on the online system for accreditation of printers.

Accreditation criteria

To qualify for accreditation, the applicant printer must comply with the following criteria:

1. The printer is registered with the BIR as an enterprise engaged in printing services

2. The printer has been in the printing business for no less than three years and has been operating based on a going concern principle

3. The printer has no delinquent accounts with the BIR at the time of filing of accreditation

4. The printer has a number of printing machines used in printing of principal and supplementary invoices/receipts, which are available for BIR inspection

5. The specified printing machines are capable of generating security/special markings/features in printing of the principal and supplementary invoices/receipts

6. The printer shall not require minimum number of booklets for printing of the principal and supplementary invoices/receipts

7. The printer shall verify compliance with the information requirements per prevailing revenue issuances to be printed on the principal and supplementary invoices/receipts of its customer/client

8. The printer shall comply with the provisions of the bookkeeping regulations and reportorial requirements of the BIR

9. The printer or any of its owners (if juridical entity) is not connected with the BIR nor related to any BIR official or employee within the fourth civil degree of consanguinity or affinity nor related to the relatives of any BIR official or employee within the fourth civil degree of consanguinity or affinity

Filing of application

The application for accreditation for printers shall be in the form of a sworn statement duly executed by the applicant-printer. The application shall be submitted using the Online System for Accreditation of Printers. All applicant printers are required to submit complete description and sample of the security/special markings/features in the printing of the principal and supplementary invoices/receipts.

Evaluation of application

The application shall be evaluated by the Regional/National Monitoring and Accreditation Board (RMAB/NMAB). As part of the evaluation process, the concerned RMAB/NMAB shall conduct an on-site inspection. A system generated “Certificate of Accreditation” shall be issued within five working days from receipt of the application for accreditation and submission of complete documentary requirements. The “Certification of Accreditation” shall reflect the system-generated printer’s accreditation number, which shall be permanent unless and/or until revoked by the BIR.

A list of all duly-accredited printers per Revenue District Office (RDO) shall be posted and regularly updated in the BIR website (www.bir.gov.ph) or portal (https://my.bir.gov.ph).

(Revenue Regulations No. 15-2012, December 5, 2012)

Tax Brief – January 2013

Punongbayan and Araullo