Question & AnswerQ&A (BIR Revenue Memorandum Circular No. 30-2015)
The circular pertains to the provisional permit to use Cash Register Machines (CRM), Point-of-Sale (POS) machines, other sales machines, and receipting software in the Philippines.
The BIR noted that the three-month validity period for provisional permits was being abused, with many taxpayers failing to convert their provisional permits to final permits within the period.
The BIR implemented a strict non-issuance policy for new provisional permits effective immediately, meaning that Revenue District Offices (RDOs) are no longer to accept or approve new applications for provisional permits until system modifications are made.
All existing provisional permits must be converted to final permits on or before July 31, 2015, or they shall be revoked.
The validity period of all final PTUs, including those converted from provisional PTUs on or before July 31, 2015, is five (5) years effective August 1, 2015.
The updated list of BIR-accredited CRMs, POS machines, other sales machines, and receipting software with their corresponding suppliers is posted on the BIR website at www.bir.gov.ph.
All new applications for accreditation of machines or software from suppliers, distributors, dealers, and vendors shall be processed only at the BIR-National Office level.
The accreditation granted to suppliers/distributors/dealers/vendors shall have a validity period of five (5) years upon registration and approval of the corresponding final PTU.
Provisional permits not converted to final PTUs by July 31, 2015, shall be revoked by the BIR.
The eAccReg system is the system that will be modified to reflect the non-issuance of provisional permits for CRMs/POS/other sales machines and receipting software.
Taxpayers are encouraged to acquire BIR-accredited CRMs/POS/other sales machines/receipting software to comply with BIR regulations.
Internal revenue officials and employees are enjoined to give the circular wide publicity to ensure all concerned parties are informed.