REVENUE MEMORANDUM ORDER NO. 13-2013 issued on May 3, 2013
prescribes the work-around procedures in the accreditation of printers as a prerequisite to the
printing of official receipts (ORs), sales invoices (SIs) and other commercial receipts and/or
All registered printers in the Integrated Tax Systems (ITS) who applied for accreditation
and were initially evaluated by the Revenue District Offices (RDOs) /offices under Large
Taxpayers Service (LTS) as to the completeness of the documentary requirements, per
Operations Memorandum dated January 24, 2013, shall be published or posted in the BIR
website as “Deemed Accredited Printers”. A Provisional Accreditation Number with validity
period of six (6) months from posting in the BIR website shall be issued to all “Deemed
A Certificate of Accreditation with Permanent Accreditation Number shall be issued to
the printer only after evaluation and approval by the National/Regional Accreditation Board
(N/RAB). The Accredited Printers with Certificate of Accreditation shall cease using the
assigned Provisional Accreditation Number. Henceforth, the Permanent Accreditation Number
shall be used in the printing of ORs, SIs and other commercial receipts and/or invoices.
The “Deemed Accredited Printers”, which were issued Revocation Notices upon
notification, shall not be allowed to apply for Authority to Print Receipt and Invoices. However,
all receipts and invoices printed by these printers shall remain valid until its expiration or until its
full utilization, whichever comes first.
All printers issued with the Letter of Denial/Revocation Notice who intend to be
accredited shall observe the same procedures as a new application for accreditation and shall
undergo the same accreditation process.
A list of registered printers in the ITS and tagged as TP ENGAGED IN PRTG for at least
three (3) years as of December 31, 2012 shall be the initial candidates for accreditation.