What Is a Printer's Certificate of Delivery (PCD), and What Happens If You Can't Present It During a BIR Inspection?

A Printer’s Certificate of Delivery (PCD) is the document a BIR-accredited printer issues confirming a specific batch of manually-printed receipts or invoices was produced under a valid Authority to Print (ATP) — and failing to present the PCD, the related Sworn Statement, or the ATP itself during a BIR inspection carries a ₱1,000 compromise penalty under RMO No. 7-2015, citing Section 2 of Revenue Regulations No. 26-2003.

For the authority the PCD flows from, see BIR Form 1906: How to Apply for Authority to Print; for the broader printing-related violations in the same schedule, see BIR Compromise Penalty Table for Registration, Receipts, and Invoicing Violations.

What problem does the PCD solve? #

Before RR No. 26-2003, the BIR confirmed a receipt booklet’s registration by physically stamping the BIR seal on every booklet — a slow, manual process the regulation replaced with a printer-issued certificate instead. The regulation’s own text explains the shift:

Sec. 2, RR No. 26-2003 — “In lieu of the usual stamping of the BIR registration on every booklet of manually-printed receipts and invoices to confirm or signify registration thereof, the printer indicated in the BIR duly approved ‘Authority to Print Receipts and/or Invoices’ (ATP) shall issue to the taxpayer a duly stamped BIR-registered ‘Printer’s Certificate of Delivery of Receipts and Invoices’ (PCD) — Annex ‘A’ for printed receipt and invoices which shall be made available and ready for inspection anytime by duly authorized revenue personnel. Consequently, manually-printed receipts/invoices are deemed duly registered receipts or invoices as required under Section 237 of the National Internal Revenue Code of 1997 only if they are covered by a duly approved and issued ‘Authority to Print Receipts and/or Invoices’ and BIR-registered ‘Printer’s Certificate of Delivery or Receipts and Invoices.’”

In short: the ATP authorizes the printing; the PCD confirms delivery under that authority actually happened. Both, together, are what makes a manually-printed receipt “duly registered” under Section 237.

What does the BIR charge for not presenting these documents? #

RMO No. 7-2015’s schedule prices this specific inspection-readiness failure at ₱1,000, tied to Section 2 of RR No. 26-2003.

This is a separate finding from using unregistered receipts or invoices altogether (₱20,000/₱50,000 for first/second offense, per BIR Compromise Penalty Table) — this ₱1,000 item is specifically about not being able to produce the paperwork proving registration on the spot, when the receipts themselves may well be validly registered.

Why does this only apply to manually-printed receipts? #

The PCD framework under RR No. 26-2003 governs manually-printed receipts and invoices specifically — a business issuing receipts through a registered cash register machine, POS terminal, or Computerized Accounting System follows a different registration path entirely, built around the CRM/POS/CAS sticker or decal requirement instead of a printer’s certificate. A business using both formats — manual receipt books for some transactions and a POS system for others — needs to satisfy both frameworks: PCD/ATP for the printed booklets, and the sticker/decal plus system registration for the machine.

Worked example: a printed receipt booklet without its PCD on file #

A small hardware store still uses manually-printed sales invoices for walk-in customers. The booklets carry a valid ATP number printed on each page. During a tax mapping visit, the officer asks to see the store’s copy of the Printer’s Certificate of Delivery for the current booklet batch — the store has never kept one on file, having only the receipts themselves. This is the ₱1,000 compromise under Section 2, RR No. 26-2003, distinct from a finding that the receipts are unregistered outright, since the ATP number on the receipts themselves suggests the underlying printing authority was valid — the store simply can’t document the delivery-and-registration link the PCD is meant to prove.

Frequently asked questions #

What is a Printer’s Certificate of Delivery (PCD)? #

A Printer’s Certificate of Delivery is a document a BIR-accredited printer issues to a taxpayer under Revenue Regulations No. 26-2003, confirming that a specific batch of manually-printed receipts or invoices was produced under a duly approved Authority to Print (ATP) and is therefore BIR-registered — it replaced the older practice of stamping BIR registration directly on every booklet.

How much is the compromise penalty for not presenting the PCD during a BIR inspection? #

₱1,000, under RMO No. 7-2015’s schedule citing Section 2 of RR No. 26-2003, for failure to present the Printer’s Certificate of Delivery, the related Sworn Statement, and the Authority to Print (ATP) during inspection by a duly authorized revenue officer.

Why does a receipt need a PCD if it already has an ATP number printed on it? #

The ATP number printed on the receipt shows authority was granted to print it, but the PCD is the printer’s own confirmation that the specific batch delivered to the taxpayer was actually produced under that authority — without a PCD on file, manually-printed receipts are not deemed duly registered under NIRC Section 237, regardless of what’s printed on the receipt itself.

Does this apply to receipts generated by a POS or CAS system? #

No. The PCD requirement under RR No. 26-2003 applies specifically to manually-printed receipts and invoices — a system-generated receipt from a registered CRM, POS terminal, or Computerized Accounting System follows the CRM/POS/CAS registration and sticker/decal rules instead, not the printer-certificate framework.

Who should keep the PCD on file — the taxpayer or the printer? #

The taxpayer. The BIR-accredited printer issues the PCD to the taxpayer as proof of registered delivery, and it’s the taxpayer’s responsibility to keep it available for inspection alongside the receipt booklets themselves and the underlying Authority to Print.

Summary #

The Printer’s Certificate of Delivery is the paperwork link between an Authority to Print and the receipt booklets actually delivered under it — and RR No. 26-2003 requires it be kept ready for inspection, not filed away and forgotten. Not producing the PCD, Sworn Statement, or ATP on request during a BIR visit is its own ₱1,000 compromise finding, separate from and smaller than a finding that the receipts themselves are unregistered.