RMC No. 19-2009: Prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines

Key points

1. eAccReg links. The Electronic Accreditation and Registration (eAccReg) System links for registering, issuing, and cancelling Permits to Use, final or provisional, are in place under RR No. 11-2004 and RMO No. 10-2005. This function is decentralized to the Revenue District Offices through the Taxpayer Service Section, the Large Taxpayer Assistance Divisions I and II, the Large Taxpayer District Offices, and other concerned offices.
2. One machine per permit page. The original Permit to Use is posted at the back of each machine. Permits issued before the Circular listed more than one machine per page, so only one machine could carry the original permit.
3. Reprinting of earlier permits. All permits issued before the Circular are reprinted in the prescribed format and size so that each page shows only one machine. The procedures for reprinting, issuing, and cancelling permits, and for post-evaluation of the machines, are specified in the Circular.

Who is affected

• Taxpayers using CRM, POS, SPM, and similar sales machines
• Revenue District Offices and other concerned BIR offices

Deadlines and effectivity

• Applies to permits issued prior to April 13, 2009