Summary
RMC No. 61-2013 reiterates the rule in RR No. 15-2012 that only BIR-accredited printers may print principal and supplementary receipts and invoices.
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Key points
- Accredited printers only. Only printers that went through the accreditation process and were granted accreditation by the BIR are authorized to print principal and supplementary receipts and invoices.
- Effect of using other printers. Issuing receipts or invoices printed by non-accredited or unauthorized printers counts as issuing invalid ones. VAT taxpayers may not claim input tax on them.
- Master list. A master list of BIR-accredited and authorized printers is available at the BIR website, www.bir.gov.ph.
Who is affected
- Printers of principal and supplementary receipts and invoices
- Taxpayers issuing receipts and invoices
- VAT taxpayers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.