Title
Strict Rules on CRM/POS Provisional Permits
Law
Bir Revenue Memorandum Circular No. 30-2015
Decision Date
May 28, 2015
Effective May 28, 2015, the Bureau of Internal Revenue mandates the strict non-issuance of Provisional Permits to Use Cash Register Machines and Point-of-Sale systems, requiring all existing provisional permits to be converted to final permits by July 31, 2015, or face revocation.
provisional permit
cash register
point

Legal basis and administrative context

  • The circular implements BIR administrative controls on the issuance of permits to use Cash Register Machines (CRMs), Point-of-Sale (POS) machines, other sales machines, and receipting software.
  • The circular directs the BIR’s Electronic Accreditation and Registration (eAccReg) system to be modified to accommodate the strict non-issuance policy on provisional permits.
  • The circular references that the BIR-National Office level will handle certain new applications for accreditation of machine/software suppliers/distributors/dealers/vendors.

Policy: strict non-issuance and conversion discipline

  • The circular responds to abuse of the three (3)-month validity period of provisional permits.
  • The circular directs strict non-issuance of Provisional PTU to prospective/new CRM/POS/other sales machine/receipting software users effective immediately.
  • The circular orders that Revenue District Offices (RDOs) and offices under the Large Taxpayer Service (LTS) must follow required evaluation procedures for existing provisional permits.
  • The circular encourages taxpayers to acquire BIR-accredited CRMs/POS/other sales machines/receipting software.
  • The circular mandates public notice through the BIR website posting of the updated accredited list.

Coverage: permits, offices, systems, and taxpayers

  • The circular covers permits to use CRMs/POS/other sales machines/receipting software issued as Provisional PTU and Final PTU.
  • The circular covers Revenue District Offices (RDOs) and offices under the Large Taxpayer Service (LTS) as the implementing units for evaluation and conversion of existing provisional permits.
  • The circular covers prospective/new users by prohibiting RDO acceptance and approval of Provisional PTU applications effective immediately.
  • The circular covers existing provisional permit holders by imposing a conversion deadline and revocation consequence.
  • The circular covers machine/software suppliers/distributors/dealers/vendors by requiring centralized processing at the BIR-National Office level for new accreditation applications.

Provisional PTU: prohibition and RDO handling

  • RDOs shall no longer accept/approve applications for Provisional PTUs, effective immediately.
  • The prohibition applies until such time the Electronic Accreditation and Registration (eAccReg) system is modified accordingly.
  • The circular’s strict non-issuance rule governs the Provisional PTU process for prospective/new users of CRMs/POS/other sales machines/receipting software.
  • Existing provisional permits are handled through evaluation and conversion, rather than new provisional issuances.

Conversion of existing provisional permits

  • RDOs and LTS offices must ensure necessary evaluation procedures are observed for all existing Provisional PTUs.
  • Existing provisional PTUs must be converted to Final PTU on or before July 31, 2015.
  • If an existing Provisional PTU is not converted to Final PTU by July 31, 2015, the Provisional PTU shall be revoked.
  • The conversion directive applies to the case of all existing Provisional PTUs handled by RDOs and LTS offices.

Final PTU validity periods and new accreditation

  • All existing Final PTUs, including those provisional PTUs converted on or before July 31, 2015, must have a validity period of Five (5) years effective August 1, 2015.
  • All new applications for accreditation of machine/software of suppliers/distributors/dealers/vendors must be processed at the BIR-National Office level only.
  • New accredited machine/software applications must have a validity period of Five (5) years upon registration and approval of the corresponding Final PTU.
  • A separate Revenue issuance must be issued to implement the centralized processing and related rules for new supplier/vendor accreditation.

Public information and internal compliance

  • The BIR posts the updated List of Accredited CRM/POS/other sales machine/receipting software on bir.gov.ph.
  • The posted list must include the corresponding supplier.
  • All internal revenue officials and employees must give the circular as wide a publicity as possible.
  • Taxpayers are encouraged to acquire only BIR-accredited CRMs/POS/other sales machines/receipting software.

Sanctions and consequences

  • Failure to convert existing Provisional PTUs to Final PTUs by July 31, 2015 results in revocation of the existing Provisional PTU.
  • The circular mandates revocation without exception if the conversion deadline is missed.

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