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A tarpaulin shop's extra rules depend on the jobs you accept. If you print invoices for other businesses, you must be a BIR-accredited printer. If you print election posters or streamers, the Fair Election Act sets size limits and requires a "political advertisement paid for" line with the payer's name and address.[1,2,3]
Which rules fit your shop
For banners, event tarps, signs and stickers we found no extra national licence beyond the standard steps in the Permit Path.
- Banners, signs, stickers and event tarps: standard permits only
- Invoices for client businesses: BIR printer accreditation
- Election posters, streamers and handbills: Fair Election Act rules
Printing invoices for clients takes time to qualify
Only BIR-accredited printers may print invoices for other businesses. RR 18-2012 gave accredited printers that exclusive authority. RR 7-2024 now sets the rules for issuing and printing invoices under the Ease of Paying Taxes Act.[1,4]
RR 15-2012 sets the bar for accreditation. The printer must be registered with BIR as engaged in printing, have at least three years in the printing business, have no delinquent BIR accounts and own machines that can print security markings. BIR inspects the shop and issues the Certificate of Accreditation within 5 working days of a complete application.[2]
A new shop cannot take invoice jobs yet. Refer those clients to an accredited printer. For your own sales invoices, see our BIR invoices guide.
Election season orders
RA 9006 Sec. 3.3 allows campaign posters of up to 2 ft by 3 ft. Streamers of up to 3 ft by 8 ft are allowed only for a rally, shown 5 days before it and removed within 24 hours after. Sec. 4.1 says printed election propaganda must carry the words "political advertisement paid for" with the name and address of the candidate or party.[3]
Get the payer's name and address in writing and put the line on the proof the client approves.
Tarpaulin shop prep list
- List printing as your line of business when you register with BIR
- Turn down invoice printing until you hold a BIR Certificate of Accreditation
- Post a size guide at the counter: posters 2 x 3 ft, rally streamers 3 x 8 ft
- Ask campaign clients for the payer's name and address in writing
- Add the "political advertisement paid for" line to every campaign proof
Questions people ask
- Do I need a special permit to print tarpaulins?
- We found no national licence just for tarpaulin printing. You follow the usual DTI, barangay, mayor's permit and BIR steps.
- Can a new printing shop print invoices for other businesses?
- Not right away. RR 15-2012 asks for at least three years in the printing business, no delinquent BIR accounts and machines that print security markings.
- What must a campaign tarpaulin say?
- Under RA 9006 Sec. 4.1, printed election propaganda must carry the words "political advertisement paid for" followed by the true name and address of the candidate or party.
- When do accredited printers file their monthly report?
- On or before the 20th of each month, under RR 15-2012.
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Revenue Regulations No. 18-2012 · BIR (PhilGEPS copy) · 22 October 2012
- BIR Revenue Regulations No. 15-2012: Regulations on the Accreditation of Printers as a Prerequisite to their Printing Services of Official Receipts, Sales Invoices and Other Commercial Receipts and/or Invoices · Lawyerly (text of BIR regulation) · 3 December 2012
- Republic Act No. 9006 (Fair Election Act) · Lawphil Project (Arellano Law Foundation) · 12 February 2001
- Digest of Revenue Regulations No. 7-2024 · Bureau of Internal Revenue · 11 April 2024
The extra permits, in one table
| Permit or registration | Agency | When it applies | Fee |
|---|---|---|---|
| BIR printer accreditation (only if also printing invoices for clients)[1] | BIR | only if printing invoices for clients | Not published |
| Printer accreditation criteria: registered with BIR as engaged in printing, at least 3 years in printing business, no delinquent BIR accounts, machines able to print security markings; on-site inspection[2] | BIR (Regional/National Monitoring and Accreditation Board) | only if printing principal or supplementary invoices for clients | Not published |
| Accredited printers: enrol in the online ATP System and file the Monthly Report of Printer by the 20th of each month[2] | BIR | only if printing principal or supplementary invoices for clients | not applicable |
Rules and exemptions
Selling rules that apply
- Election campaign posters/streamers: size limits: RA 9006 Sec. 3.3 allows campaign posters of up to 2 ft x 3 ft; streamers up to 3 ft x 8 ft only for a rally, shown 5 days before and removed within 24 hours after[3]
- Printed election propaganda: RA 9006 Sec. 4.1: printed election propaganda including posters and streamers must bear the words 'political advertisement paid for' with the true name and address of the candidate or party[3]