RMC No. 42-2019: Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019

Key points

1. Why. Technical problems in the Electronic Accreditation and Registration (eAccReg) System affected transactions from January 3 to 31, 2019.
2. Coverage. It covers all applications filed from January 3 to 31, 2019, whether manual during downtime or through eAccReg. It also covers PTUs issued earlier with an effective date between January 3 and 31, 2019.
3. Deadline and non-compliance. Accredited suppliers, pseudo-suppliers and taxpayer-users re-submit through eAccReg on or before April 12, 2019. Failure is tantamount to non-registration of the machines, subject to penalties under existing issuances.
4. After the new PTU. Machines are modified to show the new PTU No., Machine Identification Number (MIN) and validity date on receipts and invoices. They are not reset to zero, and the Accumulated Grand Total Sales, Last Official Receipt/Sales Invoice No. and Date of Reading from the Z-reading Report of the preceding day are declared in the PTU application.
5. Old permit and sales reports. The previous permit is surrendered to the RDO within fifteen (15) days from receipt or printing of the new PTU. Sales Reports through the eSales System on the 8th or 10th of the month, as applicable, use the new MIN.

Who is affected

• Accredited suppliers
• Pseudo-suppliers
• Taxpayer-users of CRMs, POS machines, SPMs and other sales machines

Deadlines and effectivity

• Re-apply on or before April 12, 2019
• Surrender old permit within 15 days from receipt or printing of new PTU
• Covers applications from January 3 to 31, 2019