Summary
RMC No. 49-2019 decentralizes the accreditation of Cash Register Machines, Point-of-Sale Machines, Sales Receipting Software and other receipt or invoice generating machines to the National Office, Revenue Regions and Revenue District Offices.
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Key points
- Accreditation Boards. An Accreditation Board is created in the Large Taxpayers Service and in the Revenue Regions. It approves, disapproves or revokes the Certificate of Accreditation for sales machines and software, and the Circular sets out the composition and functions of the National, Large Taxpayers and Regional Accreditation Boards and the Technical Working Groups.
- Pending applications. Applications that have already undergone system demonstration when the Circular takes effect are processed by the TWG and NAB under Revenue Special Order No. 1-2017. Applications not yet evaluated are turned over to the respective Regional Accreditation Board.
- Where to file. Taxpayer-users, suppliers, developers and pseudo-suppliers file with the TWG that has jurisdiction over the Head Office of the applicant.
Who is affected
- Taxpayer-users, suppliers, developers and pseudo-suppliers of sales machines and software
Deadlines and effectivity
- Issued April 29, 2019
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.