Question & AnswerQ&A (BIR Revenue Memorandum Circular No. 36-2015)
The main purpose is to prescribe the mandatory one-time submission of inventory lists of all Cash Register Machines (CRMs), Point of Sales (POS) machines, Special Purpose Machines (SPMs), and other similar machines generating sales invoices/receipts to effectively supervise and monitor the issuance of sales invoices/receipts by business establishments.
All concerned taxpayers using CRMs, POS, SPMs, or any similar machines generating sales invoices/receipts in their business operations or otherwise, and where these machines are physically located in the business premises, are required to submit the inventory list.
The inventory list must reflect all machines as of June 30, 2015.
The inventory list must be submitted in both hard and soft copies using the prescribed Excel format (Annex aAa) and stored in a DVD-R labeled according to format Annex aBa of the Circular.
A notarized Sworn Declaration certifying the truthfulness of the submitted data must accompany the inventory list, using the format in Annex aCa of the Circular.
Any principal officer designated through a Board Resolution issued for the purpose must sign these documents, and the Sworn Declaration must also be sworn to by such officer and the Corporate Treasurer or Assistant Treasurer.
The individual taxpayer must sign the inventory list, DVD-R label, and the Sworn Certification. If someone is authorized as attorney-in-fact, this must be evidenced by a notarized Special Power of Attorney.
They must submit the hard copies, DVD-R, and Sworn Declaration on or before July 31, 2015, to the Large Taxpayers Assistance Division or the relevant Revenue District Office where the taxpayer is registered.
Consequences include automatic revocation of the permit to use CRMs/POS/SPMs, immediate post-evaluation of such machines, imposition of a penalty of P1,000 for each failure under Section 250 of the NIRC, and inclusion in the priority audit program of the investigating Revenue Office.
No, the payment of the penalty does not relieve the taxpayer from their obligation to submit the prescribed inventory list.
Willful failure implies fraud, which cannot be compromised, and is sanctioned under Revenue Memorandum Order No. 7-2015.
They are required to immediately verify and approve pending applications for cancellation or withdrawal for use of the machines to ensure the purpose of the one-time validation is achieved.
To strengthen data management and ensure a reliable database of sales transactions recorded through the machines.
The DVD-R must be labeled in accordance with the specific format prescribed in Annex aBa of the Circular.