RMC No. 30-2015: Implements strict non-issuance of Provisional Permit To Use cash register machines/point-of-sale machines/receipting softwares to prospective/new users

Key points

1. No new provisional PTUs. Effective immediately, RDOs no longer accept or approve applications for provisional PTUs until the eAccReg system is modified accordingly.
2. Conversion of existing provisional PTUs. RDOs and Large Taxpayer Service offices ensure the needed evaluation procedures are followed to convert existing Provisional PTUs to Final PTUs on or before July 31, 2015. Otherwise the provisional PTUs are revoked.
3. Accredited machines. Concerned taxpayers are encouraged to acquire BIR-accredited CRMs, POS, other sales machines and receipting software. The updated accreditation list with suppliers is posted at www.bir.gov.ph.
4. Validity. Existing Final PTUs, including provisional PTUs converted on or before July 31, 2015, are valid for five (5) years effective August 1, 2015. New accreditation applications of suppliers, distributors, dealers and vendors are processed only at the BIR National Office and are valid for five (5) years upon registration and approval of the Final PTU.

Who is affected

• Prospective and new users of CRM/POS/other sales machines/receipting software
• Holders of existing Provisional PTUs
• Suppliers, distributors, dealers and vendors applying for accreditation

Deadlines and effectivity

• Conversion of provisional PTUs to Final PTUs: on or before July 31, 2015
• Final PTU validity: five (5) years effective August 1, 2015