Provide Guidelines, Policies and Procedures in the Reaccreditation of Printers of Principal/Supplementary Receipts/Invoices

January 15, 2019 REVENUE MEMORANDUM ORDER NO. 006-19 SUBJECT : Provide Guidelines, Policies and Procedures in the Reaccreditation of Printers of Principal/Supplementary Receipts/Invoices TO : All Internal Revenue Officials, Employees and Others Concerned I. OBJECTIVE This Order is issued to provide guidelines, policies and procedures in the renewal of accreditation of printers of principal/supplementary receipts/invoices pursuant to Revenue Regulations (RR) No. 15-2012, as amended by RR No. 5-2016. II. POLICIES AND GUIDELINES 1. The accreditation of printers of principal and/or supplementary receipts/invoices shall be valid for five (5) years from the date of issuance of the Certificate of Accreditation. HTcADC 2. Accredited printers of principal and/or supplementary receipts/invoices who are compliant with the provisions under Section 3 (2) of RR No. 15-2012, as amended by RR No. 5-2016, shall qualify to apply for the renewal of its accreditation. 3. The start of application for renewal of accreditation shall be done thirty (30) days before the expiration of accreditation. Example: Date of Accreditation : June 30, 2013 Date of Expiration : June 29, 2018 The printer may apply for renewal starting May 31, 2018. No penalty shall be imposed if renewal of accreditation was done within thirty (30) days before the expiration of accreditation. CAIHTE 4. The Revenue District Office (RDO) shall assign a new accreditation number upon approval of accreditation following the format: RDO Code + MP (Manual Permanent) + YYYY (year accreditation was issued) + 10-digit sequential number ( e.g. , 001MP20180000000001). 5. Accredited printers shall use its new accreditation number in printing of principal and supplementary receipts/invoices from the date of issuance of its Certificate of Accreditation. 6. Accredited printers shall be subject to ocular inspection within thirty (30) days from the date of reaccreditation or Taxpayer Compliance Verification Drive (TCVD)/post-evaluation to verify existence, compliance, and accuracy of the information provided by the accredited printers in their application for reaccreditation. Accreditation of printers found to be not compliant or violated any provision of this Order and RR No. 15-2015, as amended by RR No. 5-2016 may be revoked in accordance with the provisions set forth under Section 4 of Revenue Memorandum Order (RMO) No. 13-2013. 7. All accredited printers who failed to renew their accreditation before its expiration or those who did not pass the reaccreditation process, as prescribed in this Order, shall observe the same procedure as a new applicant and shall undergo the accreditation process pursuant to Revenue Memorandum Order (RMO) No. 13-2013. aScITE 8. Printers with expired accreditation due to failure to apply for renewal are not authorized from continuously using said accreditation and are prohibited from printing principal and supplementary receipts/invoices. Thus, printed receipts/invoices by these printers are considered as unauthorized receipts/invoices and should not be used by the taxpayer. Any violation of this provision shall subject the printer and/or the taxpayer to the corresponding appropriate penalties. III. ROLES AND RESPONSIBILITIES A. The printer shall: 1. Apply for reaccreditation by submitting the documentary requirements (Annex 'A'), including the Sworn Statement (Annex 'B'), to the RDO having jurisdiction over the registered address of the printer. 2. Receive Letter of Denial (Annex 'C') or Certificate of Accreditation (Annex 'D') depending on the result of the evaluation of the RDO upon approval by the Revenue District Officer/Assistant Commissioner (ACIR), Large Taxpayers Service (LTS)/Chief, Large Taxpayer District Office (LTDO). B. Client Support Section (CSS) of RDO/Large Taxpayers District Office (LTDO)/LT Assistance Division (LTAD)/Excise LT Regulatory Division (ELTRD) shall: 1. Receive the application for reaccreditation from the printer. DETACa 2. Evaluate and check the completeness of the documentary requirements submitted by the taxpayer based on the checklist of documentary requirements (Annex 'A'). 3. Inform the printer of any lacking requirement/s or any issue regarding the application. 4. Forward the list of the printers for re-accreditation to the Chief, Collection Section/ACIR, LTS through the concerned LTS office (LTAD/ELTRD) for issuance of No/With Tax Delinquency (Annex 'E'). 5. Receive the Certificate of No/With Tax Delinquency from the Collection Section/ACIR, LTS. 6. Prepare Letter of Denial (Annex 'C') or Certificate of Accreditation (Annex 'D') depending on the result of the evaluation of the printer's application. HEITAD 7. Issue to taxpayer the corresponding Letter of Denial or Certificate of Accreditation upon approval by the Revenue District Officer/ACIR, LTS/Chief, LTDO for printers who comply with the provisions of this Order. 8. Update the registration record of disqualified printers and printers with expired accreditation with no application for renewal by removing the 'ACCREDITED PRINTER' tag in the Integrated Tax System (ITS) Special Code field. 9. Submit the List of Accredited Printers (Annex 'F') to the ACIR. Client Support Service thru The Chief, Taxpayer Service Programs and Monitoring Division via email at [emailprotected] for posting in the BIR website. 10. Provide the List of Accredited Printers to the RDO/Chief, LTAD/ELTRD/LTDO whose application for renewal has been approved, to be included in ocular inspection/TCVD/post evaluation for purposes of verifying their business existence and the information as stated in their Sworn Statement within thirty (30) calendar days from the date of reaccreditation. aDSIHc C. The RDO/Chief, LTAD/ELTRD/LTDO 1. Endorse the List of Accredited Printers to the RDO/Chief, LTAD/ELTRD/LTDO to the concerned office/LT Audit Division for ocular inspection/TCVD/post evaluation for purposes of verifying their business existence and the information as stated in their Sworn Statement within thirty (30) calendar days from the date of reaccreditation. D. The Collection Section of RDO/LTDO/Concern Office under LTS shall: 1. Receive from CSS the Lists of Printers for Accreditation for the preparation and issuance of Certificate of No/With Tax Delinquency (Annex 'E'), whichever is applicable. 2. Transmit Certificate of No/With Tax Delinquency to the CSS. ATICcS E. Client Support Service through the Taxpayer Service Programs and Monitoring Division (TSPMD) 1. Receive Lists of Accredited Printers from RDOs/offices under LTS for publication or posting in the BIR website. 2. Update the List of Accredited Printers as posted in the BIR website based on the submission of RDOs/offices under LTS. 3. Receive issues/concerns, if any, from RDOs or Divisions/Offices under LTS that shall require policy direction or recommendation, on existing revenue issuances and on the enhancement of the system. IV. PENALTY PROVISIONS Printers who are not accredited or whose accreditation has expired and who continue to print principal and supplementary receipts/invoices without valid accreditation shall be penalized or be imposed a penalty of not less than Five Hundred Thousand Pesos (P500,000) but not more than Ten Million Pesos (P10,000,000) and imprisonment of not less than six (6) years but not more than ten (10) years pursuant to Section 77 of Republic Act (RA) No. 10963 otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law. ETHIDa V. TRANSITORY PROVISIONS Application for renewal of accreditation filed prior to the effectivity of this Order that falls beyond the thirty (30)-day renewal period shall not be penalized and shall be processed following the procedures set forth in this Order. VI. REPEALING CLAUSE All revenue issuances or portions thereof inconsistent herewith are hereby modified or amended accordingly. VII. EFFECTIVITY This Order shall take effect immediately. Date Issued: January 15, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Checklist of Requirements in the Reaccreditation of Printers INFORMATION NAME OF PRINTER: Registered/Business Address: Taxpayer Identification Number: RDO CHECKLIST Mark "X" if included in documents presented. [ ] Sworn Statement [ ] Mayor's Permit, Current Year (if applicable) [ ] Certificate of No Tax Delinquency issued by RDO/LT office where the applicant is registered [ ] Proof of Payment of Annual Registration Fee (ARF) [ ] Expired/Old Certificate of Accreditation [ ] Photocopy of Received Copy of Latest Quarterly Report of Printer (BIR Form No. 1932) pursuant to RMO No. 12-2013 ANNEX B Sworn Statement REPUBLIC OF THE PHILIPPINES PROVINCE OF ___________________________ CITY/MUNICIPALITY OF ____________________ I ________________________________ (Name of Authorized Representative) , ______________ (Nationality) , of legal age designated as _______________ (Position) of _______________________ (Registered Business/Trade Name of Company/Corporation) , with registered address located at _____________________ (registered/residence address) , do hereby certify the following: TIADCc THAT, ______________________ (Name of Company/Owner/Corporation) with business address at __________________________ (business address) is a duly registered entity under the laws of the Philippines; THAT the company is engaged in Printing Services and existing under _______________________ (business/trade name) , with TIN ______________ and has been operating for no less than three (3) years in printing the principal and supplementary invoices/receipts; THAT the company owns _________ (number of machines) number of machines for printing of the principal and supplementary invoices/receipts, please specify serial numbers, description of each printing machine ; THAT the company's printing machines are capable of generating security features/markings in printing of the principal and supplementary invoices/receipts; THAT the company shall only print customer's or client's principal and supplementary invoices/receipts with an Authority to Print secured from the BIR; THAT the company shall not require a minimum number of booklets for printing for its customers/clients; THAT the aforementioned principal and supplementary invoices/receipts to be printed are serially numbered and conformed to the requirements of Sections 237, 238, and 113 (for VAT-registered taxpayer) of the National Internal Revenue Code of 1997, as amended and other prevailing rules and regulations; THAT the company will comply with the provisions of the bookkeeping regulations and reportorial requirements of the BIR; cSEDTC THAT the company, or any of its owners, is not connected with the BIR or is not related to any BIR official or employee within the fourth civil degree of consanguinity or affinity or the latter's relatives within the fourth civil degree of consanguinity or affinity. THAT in the event that the foregoing be discovered to be in violation of existing rules and regulations, I hereby undertake to face any legal sanctions and pay corresponding penalties thereof as provided for under the National Internal Revenue Code of 1997, as amended. I HEREBY DECLARE UNDER THE PENALTIES OF PERJURY THAT THE FOREGOING ATTESTATIONS ARE TRUE AND CORRECT. _________________________ Name and Signature of Affiant/Authorized Representative TIN: ________________ SUBSCRIBED and sworn to before me, in the City/Municipality of ____________, this day of ______________, 20____ by _______________ with Residence Certificate No. _______ issued at _____________ on, ___________ 20____. Notary Public Doc. No. ____________ Page No. ____________ Book No. ____________ Series of ____________ ANNEX C Letter of Denial _________________ (Date) _________________________ _________________________ (Registered Name and TIN of Printer) _________________________ _________________________ (Registered Address) Sir/Madam: We regret to inform you that your Application for Reaccreditation as Printer of Principal/Supplementary Receipts and/or Invoices has been " DENIED " due to the following reason(s)/deficiency(ies): AIDSTE 1. 2. 3. You are hereby advised to comply based on the reasons aforementioned, and submit a new application together with the required documentary requirements to the Revenue District Office (RDO) or Office/Division under Large Taxpayer Service (LTS), having jurisdiction over the printer's head office/branch following the policies and procedures set forth under Revenu e Memorandum Order (RMO) No. 1 3-2013. Very truly yours, _________________________________ Head of Office/Division/ Revenue District Officer ANNEX D Printer's Certificate of Accreditation ANNEX E Certificate of No/With Tax Delinquency TO WHOM IT MAY CONCERN: This is to certify based on the available records of this Office, that ________________________________________ <Indicate Printer's Registered Business Name/Trade Name> with TIN _________________ (<Indicate TIN>) , and registered address located at _______________________________________ <Address> disclosed the following information: SDAaTC [ ] No Tax Delinquency. [ ] With Tax Delinquency. [ ] Active and Pending. [ ] Transfer-out case to ___________________ Date: ______________ (Require certification from the RDO/Office concerned where the docket transferred-out) Any tax liability/ies outside the jurisdiction of this Office is/are not covered by this clearance. This certification is being issued relative to the Application for Reaccreditation of Printer pursuant to Revenue Regulat ions (RR) No. 15-2 012, as amended by R R No. 5-20 16. AaCTcI Done this _____ day of _______________, 20____. FOR THE COMMISSIONER OF INTERNAL REVENUE By: ____________________________________ Assistant Commissioner, Large Taxpayer Service/Chief, Collection Section Certification Fee: Php100.00 O.R./Payment + No.: Date Paid: ANNEX F List of Authorized Printers of Principal & Supplementary Receipts/Invoices Revenue District Office No. _______________ NO. TIN EMAIL- ADDRESS CONTACT NUMBER REGISTERED NAME TRADE/ BUSINESS NAME REGISTERED ADDRESS PERMANENT ACCREDITATION NUMBER DATE ISSUED Prepared by: Approved by: ___________________________ Signature Over Printed Name ___________________________ Signature Over Printed Name Revenue District Officer/Head of Office/Division