RR No. 15-2012: Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices

Key points

1. Qualifications. The printer must be BIR-registered for printing services and in business for no less than 3 years as a going concern, with no delinquent BIR accounts. It must have printing machines available for BIR inspection that can produce security or special markings, and must not require a minimum number of booklets. The printer or its owners must also not be connected or related within the fourth civil degree to any BIR official or employee.
2. Application and approval. All printers of principal and supplementary invoices or receipts must be accredited. Applications are filed through the Online System for Accreditation of Printers, with an on-site inspection by the Regional/National Monitoring and Accreditation Board (RMAB/NMAB), which alone approves, denies, suspends or dis-accredits.
3. Certificate of Accreditation. A system-generated certificate is issued within 5 working days from receipt of the application and complete documents. Its accreditation number is permanent unless revoked. Only accredited printers may print principal and supplementary receipts and invoices.
4. Revocation. Grounds include a tampered certificate, misrepresentation in the sworn statement, stop filer or unsettled delinquent accounts for the last three (3) months, requiring a minimum number of booklets, and failure to submit reports. After a Letter of Warning, failing to comply within two (2) weeks causes automatic revocation, while printing spurious receipts or invoices is a ground for immediate revocation, closure under OPLAN KANDADO and a criminal case.
5. Unaccredited printing. Anyone who prints these documents without applying for accreditation once the system is available operates without BIR authority. Penalties apply under existing rules, in addition to Sec. 264 of the NIRC, as amended.

Who is affected

• Printers of official receipts, sales invoices and other commercial receipts and invoices
• Taxpayers choosing a printer

Deadlines and effectivity

• Effective upon release of a revenue issuance announcing the availability of the Online System for Accreditation of Printers
• Certificate of Accreditation issued within 5 working days
• Compliance with a Letter of Warning: within two (2) weeks from receipt