RMO No. 6-2019: Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices

Summary

RMO No. 6-2019 sets the policies and procedures for renewing the accreditation of printers of principal and supplementary receipts and invoices under RR No. 15-2012, as amended by RR No. 5-2016.

Key points

1. Who may renew. Accredited printers compliant with Section 3(2) of the Regulations may apply for renewal. Renewed accreditation is valid for five (5) years from the date of issuance of the Certificate of Accreditation.
2. Renewal period. Application starts thirty (30) days before the accreditation expires, and no penalty applies if renewal is done within that 30-day period.
3. Inspection. Printers face ocular inspection within thirty (30) days from reaccreditation, or a Taxpayer Compliance Verification Drive (TCVD)/post-evaluation, to check the application information.
4. Revocation and failure to renew. Accreditation of non-compliant printers may be revoked. Printers that fail to renew in time or fail reaccreditation follow the new-applicant process under RMO No. 13-2013.
5. Expired accreditation. Printers with expired accreditation may not print principal and supplementary receipts or invoices. Their printed receipts and invoices are unauthorized and should not be used by taxpayers, and printer and/or taxpayer face penalties.
6. Penalty for unaccredited printing. Printing without valid accreditation is penalized by a fine of not less than ₱500,000.00 but not more than ₱10,000,000.00 and imprisonment of not less than six (6) years but not more than ten (10) years, under Section 77 of RA No. 10963 (TRAIN Law). Renewal applications filed before the Order took effect that fall beyond the 30-day period are not penalized.

Who is affected

• Accredited printers of principal and supplementary receipts/invoices
• Taxpayers using receipts/invoices from printers

Deadlines and effectivity

• Accreditation valid for 5 years
• Renewal starts 30 days before expiration
• Ocular inspection within 30 days from reaccreditation

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.