The OR (for the sale of services) and the sales invoice (for the sale of goods) may be ubiquitous documents, but only a few of us hardly know anything about them, particularly who gets to print them. Well, the long and short of it is that only printers duly accredited by the Bureau of Internal Revenue (BIR) may engage in the business of printing ORs, sales invoices and other commercial receipts or invoices.

Just recently, the BIR issued Revenue Memorandum Order (RMO) 6-2019, which provides the guidelines, policies and procedures in the reaccreditation of printers of ORs and sales invoices. Below are its salient provisions:

— The accreditation of printers shall be for five years from the date of the issuance by the BIR of the Certificate of Accreditation.

— Only accredited printers who are compliant with the criteria prescribed by the BIR, as specified in Revenue Regulations 15-2012, as amended by RR 5-2016 (i.e., no record of any pending criminal complaint for tax evasion; has not been tagged as a “Cannot Be Located” taxpayer; has not been tagged in the BIR system as “inactive,” among others) may qualify to apply for the renewal of its accreditation.

— To avoid incurring penalties, accredited printers shall apply for the renewal with their particular BIR Revenue District Office (RDO) within 30 days from the expiration of the current accreditation.

— The RDO shall assign to the accredited printer a new accreditation number (in lieu of the old one), which the printer shall indicate in the ORs and sales invoices that it will print from the date of issuance of its Certificate of Accreditation.

— Accredited printers shall be subject to ocular inspection by the BIR within 30 days from the date of reaccreditation to ensure compliance with the policies and procedures under the regulations. As such, non-compliant printers will have their accreditations revoked by the BIR.

— Printers who failed to apply for the renewal of their accreditation, as well as those who failed to pass the reaccreditation process, will have to reapply with the BIR as a new applicant, and will have to observe the procedure and undergo the accreditation process under the relevant regulations.

Printers with expired accreditations, as well as those who have not secured any accreditation from the BIR are prohibited from printing ORs and sales invoices. Violators shall be imposed a penalty of not less than P500,000 but not more than P10,000,000, and imprisonment of not fewer than six years but not more than 10 years. The corresponding ORs and sales invoices issued by these printers are considered unauthorized and should not be used by taxpayers.

Manila Times Source

ATTY. PEACHES ARANAS

Managing Partner LMA LAW