REVENUE MEMORANDUM ORDER NO. 6-2019 issued on January 15, 2019 prescribes
the policies, guidelines 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.
Accredited printers of principal and/or supplementary receipts/invoices who are
compliant with the provisions under Section 3(2) of the said Regulations are qualified to
apply for the renewal of its accreditation, which shall be valid for five (5) years from the
date of issuance of the Certificate of Accreditation.
The start of application for renewal of accreditation shall be done thirty (30) days
before the expiration of accreditation. No penalty shall be imposed if renewal was done
within the said 30-day period.
Accredited printers shall be subject to ocular inspection within thirty (30) days from
the date of reaccreditation or Taxpayer Compliance Verification Drive (TCVD)/postevaluation to verify the existence, compliance and accuracy of the information they have
provided in their application for reaccreditation.
Accreditation of printers found to be not compliant with any provision of the Order
may be revoked. All accredited printers who failed to renew their accreditation before its
expiration or those who did not pass the reaccreditation process, as prescribed in the
Order, shall observe the same procedures as a new applicant and shall undergo the
accreditation process pursuant to Revenue Memorandum Order No. 13-2013.
Printers with expired accreditation due to failure to apply for renewal are not
authorized to continuously use 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
taxpayer. Any violation of this provision shall subject the printer and/or the taxpayer to the
corresponding appropriate penalties.
Printers who are not accredited or whose accreditation has expired and still
continues 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 (₱ 500,000.00) but not more than Ten Million Pesos (₱ 10,000,000.00)
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 (TRAIN Law).
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 the Order.