RMC No. 68-2015: Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National Office

Key points

1. Accreditation required. Business taxpayers may use only BIR-accredited CRM/POS/other sales machines or receipting software. Developers, distributors, dealers, supplier-vendors and pseudo-suppliers must be accredited before selling, distributing or using them.
2. Processing and validity. New applications are processed only at the National Office through the National Accreditation Board (NAB). Accreditation is valid for five (5) years from the Certificate of Accreditation, and renewal is applied for within sixty (60) days prior to expiration.
3. Pseudo-suppliers and cloud users. Taxpayer-users and resellers of off-the-shelf machines or software acquired online or abroad are treated as pseudo-suppliers and need NAB accreditation. Users of cloud-based receipting software also need accreditation, provided they allow locally available storage and backup of required data, with authorized access for BIR Revenue Officers for audit.
4. eAccReg enrollment. New applicants or their authorized users enroll in the Electronic Accreditation and Registration (eAccReg) System before use. They submit a signed Sworn Declaration and the documents listed in Section 5.0 of RR No. 11-2004 to the RDO/LTAD/ELTRD/LTD with jurisdiction. Enrollment is one authorized user per TIN, or one for multiple branches.
5. Docket and public list. The concerned office collates the documents into a docket and sends it to the NAB through the Secretariat TWG from the Information Systems Group before inspection. The list of accredited machines and software, with supplier contact details, is posted on the BIR Website.

Who is affected

• Business taxpayers using CRM/POS/other sales machines or receipting software
• Developers, distributors, dealers, supplier-vendors and pseudo-suppliers
• Taxpayer-users and resellers of software acquired online, abroad or via cloud

Deadlines and effectivity

• Accreditation validity: five (5) years from the Certificate of Accreditation
• Renewal application: within sixty (60) days prior to expiration