Amending Section 3 of Revenue Regulations No. 15-2012 Providing for Additional Criteria in the Accreditation of Printers Engaged in Printing Services of Official Receipts, Sales Invoices and Other Commercial Receipts and/or Invoices

June 1, 2016REVENUE REGULATIONS NO. 05-16SUBJECT:Amending Section 3 of Revenue Regulations No. 15-2012 Providing for Additional Criteria in the Accreditation of Printers Engaged in Printing Services of Official Receipts, Sales Invoices and Other Commercial Receipts and/or Invoices   TO:All Business Establishments, Internal Revenue Officials and Employees and Others Concerned SECTION 1. Scope. — Pursuant to the provisions of Section 244, in relation to Sections 237 and 238 of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to amend RR No. 15-2012 by providing additional policies in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoices.SECTION 2. Amendment. — Additional policies on the criteria to qualify for accreditation under Section 3 of RR No. 15-2012, which shall read as follows:"Section 3. Policies and Guidelines. —xxx xxx xxx2. To qualify for accreditation with the Bureau, the applicant-printer must comply with the criteria enumerated below: xxx xxx xxxj. The printer has no record of any pending criminal complaint filed by the BIR...