Amendments on Use of Non-Thermal Paper for CRM/POS Machines
- Taxpayers using CRM/POS machines or similar invoice/receipt generating machines/software may choose paper type based on business needs.
- Obligated to retain and preserve accounting records for the period authorized for tax assessment and collection.
Required Information on Tape Receipts and Printed Data
- Must include:
- Taxpayer Registered Name and Business Name/style.
- VAT or Non-VAT statement with Taxpayer's Identification Number (TIN) and 4-digit branch code.
- Machine Identification Number (MIN) and CRM/POS machine serial number.
- Detailed business address where receipts/invoices are used.
- Date of transaction and serial number of Official Receipt (OR)/Sales Invoice (SI)/Commercial Invoice (CI).
- Space for buyer’s Name, Address, and TIN.
- Description of items or nature of service, quantity, unit cost, total cost.
- VAT amount if applicable.
- Breakdown for mixed transactions showing VATable sales, VAT amount, Zero Rated Sales, and VAT Exempt Sales.
Special Instructions for Various Receipts/Documents
- Non-VAT receipts like delivery receipts, order slips, and credit/debit memos must print "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" prominently.
- Non-VAT principal receipts/invoices must prominently show the word "EXEMPT".
- Receipts for taxpayers under Percentage Tax must show a breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales.
Additional Required Prints on Receipts/Invoicing
- Name, address, and TIN of accredited supplier of CRM/POS or similar machines/software.
- Accreditation number and accreditation dates.
- BIR Final Permit to Use (PTU) Number.
- Phrase stating validity of invoice/receipt for five years from date of permit to use.
Requirements for Senior Citizens and Persons With Disability Transactions
- Dedicated spaces for:
- Senior Citizen/PWD TIN
- OSCA ID No. or PWD ID No.
- Detailed breakdown of 20% discount and/or 12% VAT exemption
- Signature of SC/PWD
- Non-applicability if transactions are not covered by RA 9994 or RA 10754.
Manual Receipts for Proof of Expense/Input Tax
- Buyers may request replacement of tape receipt with manual invoice/receipt.
- Sales replaced by manual receipts must be deducted from sales reported in the BIR eSALES system and reflected as CRM Sales Book adjustments.
- Returned tape receipt must be attached to manually issued receipt.
- Replaced sales still declared separately in VAT registered taxpayers' Summary List of Sales (SLS).
Penalty Provisions
- Noncompliance with these provisions will result in penalties under prevailing revenue issuances.
Repealing Clause
- All inconsistent existing regulations, rulings or orders are revoked, repealed, or amended accordingly.
Effectivity
- The regulations take effect fifteen (15) days after publication in a newspaper of general circulation.