Conversion of Existing Provisional Permits to Final Permits
- Existing provisional permits must undergo evaluation to convert to final permits.
- The deadline for conversion to final permits is set on or before July 31, 2015.
- Failure to convert provisional permits to final status by the deadline will result in revocation of such permits.
- Both RDOs and Large Taxpayer Service (LTS) offices are responsible for ensuring compliance.
Encouragement to Use Accredited Machines and Software
- Taxpayers are encouraged to acquire BIR-accredited CRMs, POS machines, other sales machines, or receipting software.
- An updated list of accredited machines and suppliers is maintained and publicly available on the BIR website (bir.gov.ph) for easy access.
Validity Period of Final Permits
- All existing final permits and provisional permits converted to final status by July 31, 2015, shall have a validity period of five (5) years effective August 1, 2015.
- New applications for accreditation of machines or software by suppliers, distributors, dealers, and vendors shall be processed exclusively by the BIR National Office.
- New final permits issued upon registration and approval will also have a five-year validity period.
- A separate revenue issuance will further detail the processing of these applications.
Directive to Internal Revenue Officials
- All internal revenue officials and employees are mandated to widely disseminate information regarding this Circular.
- This ensures taxpayer awareness and compliance with the new regulations on provisional permits for sales machines and software usage.