REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REYENUE
Quezon Citv
June I , 2016

REVENUE REGULATIONS NO. 5- Wlb

SU BJ ECT Am,:ncling Section 3 of RevenLle Regulations No. 15-2012 Providing

for Aclditional Criteria in the Accreditation of Printers Engagc'd in
Printing Sen,ices of Official
Receipts, Sales Invoices and Other
Commercial Receipts and/or Invoices

TO AII Business Estab!ishments, Internal Revenue Officials and

Employees anrtr Others Concerned

SECTION i . SCOPE. - Pursuant to the provisions of Secti on 244, ir-r reialiorr to Sectiorr
237 and23B of the Natior-ral Interrral llevenue Code (NIRC) of tq97, as arnencled, these
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Regulations are hereby promulgatecl to amencl RR No. 5-2012b5, provi9ing aclditional
poicies in tl-re accreclitation of printers engaged in printing services of official receillts,
sales invoices and other conrmercial receipts and/or invoices.

SECTTON Z. AMENDMENT. Additional policies on the criteria to qualify for

-
accreditation under Section 3 of RR No. i 5-201 2, which shali read as foliows:

"section 3. Policies and Cuidelines

XXX XXX XXX

2. To qualify for accrecliiation with the Bureau, the applicant-printer

must comply with the criteria enunrerated belorv:

XXX XXX XXX

) The printer has no record of any pending crinrinal complaint

filed by the BIR for tax evasion and other criminal offenses
uncler the Tax Code, whether filed in court or in the
Department of Justice (DOI) or subiect of final and executory
judument hy court;

l<. TIie prirrter has not beelr tageed in any BIR tax system as
-Iaxpay*r".
"Cannot Be Located (CBL)

CBL shat! refer to a stafus of a registered taxpayer whose

whereabouts could not be located in the addre.ss giveri hy him/it in
the return filed or at the address registereri/given by him/it to the
BIR; ,

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 l. The Prinier has not been tagged in any BiR tax system as
"lnactive".

Inactive shall refer to a status af a registered taxpayer under any of the

following:

A non-individual taxpayer that has notified the BtR district

otfice of the temporary cessation of its business operations;

It, A taxpayer that has stopped filing all its tax returns for the
last two (2) years, which requires issuance of a notice of
investigation;

ut. A newly registered taxpa,ver who f ;tils to file the required tax
returns/dec!arations due for the applicahle initial cluarterl

tv, A taxpayer that may be identified as such by the CIR in tt

sep ar ate rev en ue iss u ance.

XXX XXX XXX

22. ,{ccreditation shall be valid for five (5) years from the date of
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Printer shall apply for renewal of accreditation within thirty (30)

days prior to the expiration of the validity period.
Example:
Date of issuance: fune 3A,2016
Date of expiration: June 30,2A21

Thus, the printer may apply for renewal starting May 31, 2A21,
and the last date shall be on f une 29,2A21;

23, Only principal and supplernentary receipts/invoices printed by u

printer that was accorded official accreditation and consequently
included in the BIR List of Accredited Printers shall be valid for
purposes of claiming VAT; otherwise/ such receipts/invoices shall
be tleemed spurious, thus shall not scrve a valid claim for Input
Tax by the buyer cf goods and/or services.

XXX XXX XXX,,

SECTION 3. TRANSITORY PROVISION. - Ali new applications for accrecliiation o[

Printers receivecl Lrpon effectivity of these Regulations shall be processed bv the
RDOiLTAD/ELTRD/LTD office concerned baseci on existing revenue issuances ancl slrail
have a validity period of five (5) years upon approval/issuance of tl-re Certific-ate of
r\ccreditaticn.

All the exisiing ieditatio n of printers eng;l ger-l rn prirrting services of official
ac,i
reccipts, sales invoices anci r,,Iher cor lr-nercial receipts aLncl/oi- irrvoice:i ;1.. of tlre ef{eciivitv oi
lhesc iiegulations, shall lte valicl for five (5) years from the clate cti lssttance c:i the
correspoircling Ceriiticate of Accrecli tation, sultlecl l',,r' l. enew,a I.
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 SECTION zl. PENALTIES. - Anv acts or ornissions violatinq the provisions of these
Regulations shall be subject to the revocation of the printer's Certificate of Accreclitatior-r
pursuant to Revenue Regulations No. 15-201 2 and imposition ol corresponding penalties
provided for underthe existing Ia,,r,s, rules, anC regulations, in adciition to the inrposition of
penalties pursuant to Section 264 of the National lnternal Revenue Cocle, as amended.

SECTION 5. REPEALING CLAUSE. - The provisions of any existing regulations,

rulings cr orciers, or portior-r-c tlrereof inconsistent w,ith tlre irrovisions of these Regulations
are l.iereb), revoked, repealecl or amendeci accordinglr-.

SECTION 6. EFFECTIVITY. -This Regulations slrall take efiectfifteen (1 5) davs after

its publication in a newsilaper of general circulation.

CESAR V. SIMA
Sec-retary Finance

Recommendi ng Approval :

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