(Revenue Regulations No. 5- 2016, June 1, 2016)
This Tax Alert is issued to inform all concerned that additional policies in the accreditation of printers engaged in the printing services of official receipts, sales invoices and other commercial receipt and/or invoices are newly provided.
Additional requirements. In addition to the qualifications enumerated in Section 3 of RR 15-2012, the applicant printer must comply with the following:
a. No record of any pending criminal complaint filed by the BIR for tax evasion and other criminal tax offenses under NIRC.
b. Not been tagged as “cannot be located (CBL) Taxpayer” and/or “Inactive” by any BIR tax system
Validity period.
a. The accreditation shall be valid for 5 years from issuance date of the Certificate of Accreditation. Renewal shall be applied 30 days before the expiration of the validity period.
Validity for Claim for Input Tax.
a. Only principal and supplementary receipts/invoices printed by accredited printers and included in the BIR List of Accredited printers shall be valid for purposes of claiming VAT.
