Authority to Print Receipts, Sales or Commercial Invoices

May 17, 1990 BIR RULING NO. 086-90 239 000-00 086-90 Gentlemen : This refers to your letter dated March 10, 1989 requesting a ruling as to whether a printer (as defined in the Tax Code) can seek and be extended an authority to print receipts, sales or commercial invoices in another Revenue District Office, other than where its principal place of business is located, for its local clients/business enterprises. cdtech In reply, please be informed that your query is answered in the negative. Pursuant to Section 19(a) of Revenue Regulations V-1, as amended by Revenue Regulations No. 2-78, before printing any receipt or sales or commercial invoices, the printer shall file an application for authority to print with the Revenue District Officer where the principal place of business of the printer is located , for approval thereof; that in case of approval, the Revenue District Officer of the principal place of business of the printer is the issuing officer of the authority to print receipts or invoices pursuant to subparagraph 1 of paragraph 3 of Section 19(c) of Revenue Regulations V-1, as amended further by Revenue Regulations No. 17-78. Based on the foregoing, a printer can be granted an authority to print only in the Revenue District Office where the principal place of business of the printer is located; otherwise non-compliance of such requirement shall be penalized under Section 263(b)(1) of the Tax Code. cd Very truly yours, (SGD.) JOSE U. ONG Commissioner