REVENUE MEMORANDUM CIRCULAR NO. 61-2013 issued on September 11, 2013 reiterates the implementation of the provision set forth under Revenue Regulations No. 15-2012 that only printers who have undergone accreditation process and have been granted accreditation by the BIR are authorized to print principal and supplementary receipts/invoices.

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