RMC No. 69-2020: Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032

Key points

1. Notice of cancellation. The RDO or LT Office with jurisdiction over the machine’s registered business address processes the cancellation. The taxpayer writes to it within five (5) days from the date the machine was last used or withdrawn, giving the reasons, Permit Number, Machine Identification Number (MIN), machine type, serial number, brand/model, software name or version, and grand accumulated sales as of the last day of use.
2. Documents. The taxpayer submits the Z-Reading (POS) or audit tape (CRM), the back-end report (POS) or cash register sales book page (CRM), and the original PTU and Decal. It also submits a reprint of the last invoice or receipt, the Z-Reading/EOD report showing reset to zero, and, for new or upgraded software, the initial reading.
3. Inspection. Actual inspection is mandatory when a machine is withdrawn or moved to another branch. The Revenue Officer checks the machine details, matches Z-Reading and back-end report with the grand accumulated sales, resets the machine to zero and imposes penalties for violations found. Unpaid penalties do not block the Cancellation Certificate.
4. Inspection may be dispensed with. For software modification or upgrade, inspection may be skipped if the new software is set up on the same hardware and the POS machines have a PTU issued through eAccReg. The software must also be rolled out nationwide or across branches or franchisees in different RDOs, and be loaded right after business hours.
5. Processing time. The Cancellation Certificate is issued within seven (7) days from receipt of the letter request. If inspection was dispensed with, it is issued within three (3) working days from receipt of complete requirements. The approval of a PTU application in eAccReg takes three (3) days from receipt.
6. Related rules. To register new software while cancelling the old one on the same machine, the taxpayer gets written approval to add a distinct prefix or suffix to the serial number, for example 123456A. RMC No. 72-2018 applies only to machines found during Post-Evaluation to have a PTU cancellation request not acted upon.

Who is affected

• Taxpayers using CRM, POS and similar sales machines with a PTU

Deadlines and effectivity

• Written notice within five (5) days from last use or withdrawal of the machine
• Cancellation Certificate within seven (7) days from receipt of the request
• With inspection dispensed: within three (3) working days from receipt of complete requirements