RMC No. 91-2017: Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software

Key points

1. Required machine features. Machines and software must show the Accreditation Number, Type of Sales Machine, Serial Number, Permit to Use (PTU) Number and Machine Identification Number (MIN). A MIN Sticker, a security void sticker, is attached at the back and visible to the public. No POS may run without an e-Journal, no CRM without tapes on both rollers or equivalent, and no machine may be switched to Training Mode or No Sale Transaction Mode.
2. eSales reporting and cancelled PTUs. Taxpayers with machines enrolled in the eSales System submit a Monthly Sales Report per machine, with or without sales. Machines may be withdrawn through retirement or sale upon approval of PTU cancellation, and machines with a cancelled PTU may no longer be used.
3. Validity of PTUs and accreditation. Final PTUs, including Provisional PTUs converted on or before July 31, 2015, are valid five (5) years effective August 1, 2015, and no Provisional PTU may be issued after July 31, 2015. Accreditation is valid five (5) years from issuance, with re-accreditation within sixty (60) days prior to expiry. Certificates issued prior to July 31, 2013 are valid until July 31, 2018, those from August 1, 2013 to July 31, 2014 until July 31, 2019, and those from August 1, 2014 to July 31, 2015 until July 31, 2020.
4. Receipt and invoice wording. Non-VAT Official Receipts, Sales Invoices and other commercial documents must state “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX”. The bottom also shows the accredited supplier’s name, address and TIN, accreditation details, the BIR Final PTU Number, and “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE”.
5. RDO post-evaluation. RDOs evaluate machines using a checklist during the Tax Compliance Verification Drive, identify unregistered or unauthorized machines, and automatically revoke Provisional PTUs. They check machines with no eSales report, read machines (Z-Reading), issue Notices of Findings/Violations with penalties or recommended revocation, and report to the Client Support Service.
6. Reconfiguration of machines. Suppliers who ask for reconfiguration to comply with RR No. 10-2015 on non-thermal paper and the footer information submit procedures and an inventory to the NAB Secretariat. The RDO assigns Revenue Officers to take the Z-Reading, signed by the taxpayer-user and BIR representatives. If no BIR representative is available, a Joint Sworn Statement of the taxpayer-user and supplier is submitted, and suppliers send a consolidated Z-Reading to the CSS.

Who is affected

• Taxpayers using CRM, POS and other sales receipting systems
• Accredited suppliers and providers of such machines and software
• Revenue District Offices

Deadlines and effectivity

• Final PTU validity: five (5) years effective August 1, 2015
• Provisional PTU: none may be issued after July 31, 2015
• Re-accreditation: within sixty (60) days prior to expiration of validity