Legal Basis and Reference Circulars
- Based on Section 6 of the National Internal Revenue Code (NIRC) of 1997, as amended.
- Implementing Revenue Memorandum Circular No. 36-2015 in line with Revenue Memorandum Circular No. 30-2015 regarding permits to use such machines.
Procedures for Submission
- Submission must be done in both hard copies and soft copies.
- Soft copies to be submitted in an Excel format per prescribed schedule (Annex aAa).
- Soft copy stored on a DVD-Recordable (DVD-R) labeled according to Annex aBa.
- A notarized Sworn Declaration certifying the truthfulness of submitted data must be attached (format in Annex aCa).
Authentication and Authorized Signatories
- For corporations, documents must be signed by a principal officer designated through a Board Resolution and sworn to by said officer and the Corporate Treasurer or Assistant Treasurer.
- Individual taxpayers must personally sign all documents.
- If representation is by an attorney-in-fact, a notarized Special Power of Attorney (SPA) must accompany the submission.
Submission Deadlines and Offices
- Deadline for submission is July 31, 2015.
- Submission to:
- Large Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Division (ELTRD), and Large Taxpayers Division (LTD-Makati/Cebu) for large taxpayers under Large Taxpayers Service (LTS).
- Respective Revenue District Office (RDO) or Revenue Region (RR) for non-large taxpayers.
Verification Process
- Relevant BIR divisions and offices responsible to immediately verify and approve pending applications for cancellation or withdrawal of machine use (due to sale or retirement).
- Ensures updating and validation of machine inventory data.
Consequences of Non-Compliance
- Automatic revocation of permit to use CRMs/POS/SPMs or similar machines.
- Immediate post-evaluation of the machines.
- Imposition of penalties under Section 250 of NIRC, including:
- PHP 1,000 penalty per failure to file the required list or information return on time.
- Penalties may increase under Revenue Memorandum Order (RMO) No. 7-2015 if failure is willful (linked to fraud).
- Inclusion of taxpayer in the priority audit program of concerned Revenue Offices.
- Payment of penalty does not exempt the taxpayer from submission obligation.
Enforcement and Publicity
- BIR tasked with enforcing full compliance with the Circular's provisions.
- All revenue officials and employees instructed to widely disseminate the Circular.
- The Circular underscores the seriousness of compliance and outlines strict administrative measures to ensure adherence.