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Tax Notes

Guidelines for reaccreditating printers of principal/supplementary receipts/invoices

The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Order (RMO) No. 06-2019 to provide guidelines, policies, and procedures for renewing the accreditation of printers of principal/ supplementary receipts/invoices.


The accreditation of printers of principal and/or supplementary receipts/invoices shall be valid for five years from the date of issuance of the Certificate of Accreditation. Subsequent application for renewal of such accreditation shall be done 30 days before the expiration by submitting the documentary requirements set forth in Annexes A and B of RMO No. 06-2019 to the Revenue District Office having jurisdiction over the registered address of the printer.


Only principal and supplemental receipts/invoices printed by a printer that was accorded official accreditation and included in the BIR List of Accredited Printers shall be valid for the purposes of claiming VAT. Printed receipts with expired accreditation are considered unauthorized receipts/invoices, and shall not serve as a valid claim by the buyer of goods and/or services for input tax.


Printers who are not accredited or whose accreditation has expired and, yet, continue to print principal and supplemental receipts/invoices without valid accreditation shall be imposed a penalty of not less than P500,000 but not more than P10,000,000 and imprisonment of not less than six years but not more than 10 years pursuant to Section 77 of Republic Act No. 10963.


Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

Punongbayan & Araullo (P&A) is the Philippine member firm of Grant Thornton International Ltd


As published in SunStar Cebu, dated 29 January 2019