On June 1, 2016, BIR has issued Revenue Regulation No. 5-2016 to give additional criteria for accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts, validation period of such accreditation and its effect on taxpayer’s input VAT claim.
Additional criteria in the accreditation of printers
The additional criteria are the following:
- No record of any pending criminal complaint against the printer such as tax evasion and other criminal offenses under the Tax Code, whether filed in court or in Department of Justice or subject to final judgment by court;
- Not tagged in any BIR system as “Cannot Be Located (CBL) Taxpayer” or as the status of a registered taxpayer whose whereabouts cannot be located in the address in the tax returns filed or at the address registered to BIR.
- Not tagged in any BIR system as “Inactive” or as the status of a non-individual taxpayer that has notified the BIR district office of the temporary cessation of its business operations or has stopped filing returns for the last two (2) years or a newly registered taxpayer who fails to file required tax returns due for the applicable initial quarter or a taxpayer that may be identified as such by the BIR in a separate revenue issuance.
Accreditation shall be valid for five (5) years from the date of issuance of the Certificate of Accreditation and the printer shall apply for renewal of accreditation within thirty (30) days prior to the expiration of the validity period.
Date of Issuance: June 30, 2016
Date of Expiration: June 30, 2021
Application period for renewal: May 31, 2021 to June 29, 2021
Only principal and supplementary receipts/ invoices printed by a printer with official accreditation and consequently included in the BIR List of Accredited Printers shall be valid for purposes of claiming input tax; otherwise, such receipts/ invoices shall be deemed spurious and shall not be valid for input tax claim.