Summary
RMC No. 50-2009 reiterates the implementation of RMC No. 19-2009 on transition procedures for issuing and cancelling the Permit to Use for Cash Register Machines (CRM), Point-of-Sale (POS) Machines, Special Purpose Machines (SPM) and similar sales machines.
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Key points
- Offices directed. Regional Directors, RDOs, Chiefs of Large Taxpayer Assistance Division (LTAD) I and II, Heads of LTDOs and others concerned must strictly follow the workaround procedures in RMC No. 19-2009. Applications must be processed within three (3) working days from receipt of complete requirements.
- Email applications. Applications received by email must be acknowledged after verifying that all information is correct, complete and valid. Otherwise, revenue personnel must specify the information needed to complete the application.
- Documents required. Accredited suppliers and taxpayer-users submit no document to register CRM/POS/SPM and other sales machines or to get the Permit to Use. Taxpayer-users registering non-accredited machines submit only a Sworn Statement (Annex A of Revenue Memorandum Order No. 10-2005).
- Signing of permits. Each permit must be signed or approved by the RDO or Chief of LTAD I and II and the LTDO where the taxpayer-user is registered or where the machines will be used, before issuance.
Who is affected
- Regional Directors, RDOs, LTAD Chiefs and LTDO Heads
- Accredited suppliers and taxpayer-users of CRM/POS/SPM machines
Deadlines and effectivity
- Issued September 16, 2009
- Processing within three (3) working days from complete requirements
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.