Summary
RMC No. 72-2025 clarifies the expiration of Certificates of Accreditation of cash register machines (CRMs), POS and similar sales machines or software, including e-invoicing and e-receipting systems used under a subscription-based agreement.
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Key points
- Certificates expiring July 31, 2025. Certificates of Accreditation under RMC No. 107-2019 are set to expire on July 31, 2025. Developers, dealers, suppliers and pseudo-suppliers whose certificates are valid until July 31, 2025 and onwards must apply for new accreditation under RMO No. 24-2023.
- Invoices and records. Invoices and other accounting records generated by these systems must comply with RR No. 7-2024.
- Permits to Use. Under RR No. 6-2022, Permits to Use (PTU) for CRMs, POS and similar machines or software do not expire. They need not be cancelled or revoked when the software’s Certificate of Accreditation expires.
Who is affected
- Developers, dealers, suppliers and pseudo-suppliers of sales machines or software
Deadlines and effectivity
- Certificates of Accreditation expire July 31, 2025
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.