QuestionsQuestions (BIR Revenue Memorandum Circular No. 30-2015)
It was issued to address the reported abuse of the three (3)-month validity period of provisional permits (Provisional PTUs) for CRM/POS and other sales machines/receipting software, and to require conversion to final PTUs within a set deadline, with stricter issuance rules from the BIR.
RDOs (and offices under LTS) were directed to no longer accept/approve applications for Provisional PTUs effective immediately.
It takes effect 'effective immediately' upon issuance/implementation of the circular, as stated in the text.
The circular states that the three (3)-month validity period of provisional permits was being abused.
RDOs and LTS offices were directed to ensure necessary evaluation procedures are observed so that all existing Provisional PTUs are converted to final PTU on or before July 31, 2015.
The circular states that otherwise, the Provisional PTU shall be revoked.
It stated that RDOs shall no longer accept/approve Provisional PTU applications until such time the eAccReg system shall be modified accordingly.
It encourages taxpayers to acquire BIR-accredited CRMs/POS/other sales machines/receipting software.
It says the updated List of Accredited CRM/POS/other sales machine/receipting software with their corresponding supplier is posted on the BIR website (www.bir.gov.ph).
It provides that all existing Final PTUs—including provisional PTUs converted to final PTUs on or before July 31, 2015—shall have a validity period of five (5) years effective August 1, 2015.
No. The circular specifically includes existing Final PTUs and also provisional PTUs that will be converted to Final PTUs on or before July 31, 2015; both are covered by the five (5)-year validity period effective August 1, 2015.
All new applications for accreditation of the machine/software suppliers/distributors/dealers/vendors shall be processed at the BIR-National Office level only.
They shall have a validity period of five (5) years upon registration and approval of the corresponding Final PTU.
It enjoined internal revenue officials and employees to give the circular as wide a publicity as possible.
They should ensure their Provisional PTUs are converted to Final PTUs on or before July 31, 2015 and cooperate with RDO/LTS evaluation procedures to complete conversion within the deadline, otherwise revocation may occur.