Summary
RMC No. 55-2016 clarifies the five-year validity of Certificates of Accreditation issued to developers, dealers, supplier-vendors and pseudo-suppliers of CRM/POS machines and other sales machines/receipting software.
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Key points
- Staggered validity. Certificates issued before RMC Nos. 30-2015 and 68-2015 stay valid based on date of issuance. Those issued prior to July 31, 2013 are valid until July 31, 2018, and those issued August 1, 2013 to July 31, 2014 until July 31, 2019. Those issued August 1, 2014 to July 31, 2015 are valid until July 31, 2020, and for August 1, 2015 onwards the five-year validity period starts.
- Printing on receipts and invoices. Primary and supplementary invoices/receipts must show the Date of Issuance and Validity Period at the bottom, with the Accreditation Number, under Section 5 of RR No. 10-2015.
- Renewal. Certificates expiring on the periods in the Circular must apply for renewal within sixty (60) days before the validity period ends, as provided in RMC No. 68-2015.
Who is affected
- Developers, dealers, supplier-vendors and pseudo-suppliers of CRM/POS machines and receipting software
Deadlines and effectivity
- Issued before July 31, 2013: valid until July 31, 2018
- Issued August 1, 2013 to July 31, 2014: valid until July 31, 2019
- Issued August 1, 2014 to July 31, 2015: valid until July 31, 2020
- Renewal application within 60 days before expiration
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.
