RR No. 5-2016 — Amend Revenue Regulation No. 15-2012 by providing additional criteria in the accreditation of printer engaged in printing ervice of official receipt , ale invoice and other commercial receipt and/or invoice (Publi hed in Manila Bulletin on June 2, 2016) Dige t | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REYENUE Quezon Citv June I , 2016 5- REVENUE REGULATIONS NO. 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 TO Printing Sen,ices of Official Receipts, Sales Invoices and Other Commercial Receipts and/or Invoices 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 Regulations are hereby promulgatecl to amencl RR No. .l 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 "Cannot Be Located (CBL) -Iaxpay*r". 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; , li ' r).t ij,i4' f".:-'.";-,,',;.: C, :;.;:"lt ;,.',1,r :-.Tl;:ll, ' tI '/--) 'ir ii,} C ri ,, J\ itEq.l{}fq} }$ iv$Ei T'. *ii ,,1 1of3 .iiii{ il 1 2iiit} r/)[,: .:,o -i'-, ? \ ,,f'1 '';. ;t -$ ,t 'i"'] '":',,lj' i.l ., '-r !.-/ i'l I -1 ii :t 'di!?' :

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 lt / bI tt\/. l--,,-^-^ t^rl f l[-^ (^ ^-+Lill{lti-(^iL-L f o \^rrS /AaLL-t -roLAulai*qL:lrulfl inn / A\lrnr.Lnn aw TI hi:Lo liri,LlclllLC tlIE \-l;l \/ Printer shall apply for renewal of accreditation within thirty (30) days prior to the expiration of the validity period. Example: Date of issuance: f une 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 ac,i ieditatio n of printers eng;l ger-l rn prirrting services of official 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. . L//l./V4i *', ,/ DI r-.':(aj!.r.::. i n\rrf -?J $ ;'Jii,.i!-IXrIJst'ufrl-,$; "r,Ul.0ilFli lhl'lIItf{Ai, {iL'i': i'ii-'i;} II ,/ ,i.? i.,{{.}T, !,if l,l i.:'j;ili I ,. i,' : i: i:', f'4 ' "1iJv . , I i; !l.jl, !r'!ir i:ii:, t i t4,-i\\1 d1i.' |.i, ..r L 'i f I-,i ^il ;'. I n;t'. -!. l.' 'i' ir .r

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 : | -?o-- --y' s at'o 1ii r;'.*.2';z-',.- KIM S. JACINii TG:HENARES Cornrn issionbr df I nternal Revenr-re liJt BUREAU OF II'J1'I,1}I.JAL TIEVFJ.IUE, H2 041 41 6 ITECORDS Mfi'I1 BIVIST*N lL: Dd f.A,t, i tJi,l {j 1 2"f ifi &eflcHt '*I '; -EEa J 2r-" P'-o*;_--t-st.2- r,f 7