RMC No. 36-2015: Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines

Key points

1. What must be submitted. Concerned taxpayers submit the Inventory List, as of June 30, 2015, of all CRMs, POS, SPMs and any similar machines generating sales invoices or receipts that are physically located in the business premises. A hard copy goes with a soft copy in DVD-R and a Sworn Declaration signed by a Principal Officer designated through a Board Resolution.
2. Where to submit. Large taxpayers submit to the Large Taxpayers Assistance Division, Excise Large Taxpayers Regulatory Division, or Large Taxpayers Division (LTD-Makati/Cebu). Non-large taxpayers submit to the concerned Revenue District Office or Revenue Region where they are registered.
3. BIR office duty. The BIR offices immediately verify and approve pending applications for cancellation or withdrawal of machines from use, whether by retirement or sale.
4. Non-compliance. Failure to submit means automatic revocation of the permit to use the CRM/POS/SPM and similar machines, immediate post-evaluation of the machines, the penalty under Section 250 of the NIRC of 1997, as amended, and inclusion in the priority audit program. Paying the penalty does not relieve the taxpayer from submitting the Inventory List.

Who is affected

• Taxpayers using CRM, POS, SPM and similar sales machines
• Taxpayers registered with the Large Taxpayers Service
• Non-large taxpayers registered with an RDO or Revenue Region

Deadlines and effectivity

• Inventory List as of June 30, 2015
• Submission on or before July 31, 2015