RMC No. 61-2013 — Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printers

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL HEVENUE RECORDS MGT DIVISION SEP 1 20t3+ HDL A M:

BUREAU OFINTERNAL REVENUE IMMu

RECEIVED

September 11, 2013

REVENUE MEMORANDUM CIRCULAR NO.%- 20/3

SUBJECT : Prohibition on the Printing of Principal and Supplementary

Receipts/Invoices by Non-Accredited/Unauthorized Printers

TO : All Internal Revenue Officers and Others Concerned

The Bureau of Internal Revenue (BIR) has been receiving complaints on the issuance of receipts/invoices printed by non-accredited/unauthorized printers. This Revenue

prerequisite in printing services of principal and supplementary receipts/invoices. Memorandum Circular is being issued in order to reiterate the implementation set forth under Revenue Regulations No. 15-2012 particularly the accreditation requirement as a

receipts/invoices. accreditation by the BIR are authorized to print principal and supplementary Thus, only printers who have undergone accreditation process and have been granted Further, issuing receipts/invoices printed by non- accredited/unauthorized printers is tantamount to issuance of invalid receipts/invoices, which are not allowed for input tax to be claimed by VAT taxpayers.

A master list of accredited and authorized printers of principal and supplementary receipts/invoices with the BIR is available at the BIR website, www.bir.gov.ph

Memorandum Circular as wide a publicity as possible. All internal revenue officers and employees are hereby enjoined to give this Revenue

Kim s. ANTO-HENARES

H-2 Commissioner of Internal Revenue 017816