Summary
RMO No. 13-2013 sets work-around procedures for accrediting printers, which is a prerequisite to printing official receipts, sales invoices and other commercial receipts or invoices.
Key points
- Deemed Accredited Printers. Registered ITS printers that applied and were initially evaluated for complete documents are posted on the BIR website as “Deemed Accredited Printers”. They receive a Provisional Accreditation Number valid for six (6) months from posting.
- Permanent accreditation. A Certificate of Accreditation with a Permanent Accreditation Number is issued only after evaluation and approval by the National/Regional Accreditation Board. Printers with the Certificate stop using the provisional number and use the permanent one.
- Revoked or denied printers. Deemed Accredited Printers issued Revocation Notices cannot apply for Authority to Print. Receipts and invoices they already printed stay valid until expiration or full use, whichever comes first. Printers with a Letter of Denial or Revocation Notice follow the process for a new application.
- Initial candidates. Registered printers tagged as TP ENGAGED IN PRTG for at least three (3) years as of December 31, 2012 are the initial candidates for accreditation.
Who is affected
- Printers of official receipts and invoices
- Deemed Accredited Printers
Deadlines and effectivity
- Provisional Accreditation Number: valid 6 months from posting on the BIR website
- Initial candidates: engaged in printing for at least 3 years as of December 31, 2012
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.