RMC No. 36-2018: Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software

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Summary

RMC No. 36-2018 extends the validity period of Certificates of Accreditation issued to developers, dealers, suppliers, vendors and pseudo-suppliers of Cash Register Machines, POS Machines and other sales machine or receipting software.

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Key points

  1. Issued on or before July 31, 2015. These Certificates of Accreditation are valid until July 31, 2020.
  2. Issued from August 1, 2015. These follow the five-year validity period counted from the actual Date of Issuance.
  3. Invoice and receipt entries. Primary and supplementary invoices and receipts must show the Date of Issuance and the Validity Period of Accreditation.

Who is affected

  • Developers, dealers, suppliers, vendors and pseudo-suppliers of CRM, POS Machines and sales machine or receipting software

Deadlines and effectivity

  • Certificates issued on or before July 31, 2015: valid until July 31, 2020
  • Certificates issued August 1, 2015 onwards: five years from Date of Issuance

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.