Summary
RMO No. 15-2018 prescribes the policies and procedures for post evaluation of Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software. It includes extracting data from the eSales Journal and Z-Reading.
Key points
- Who conducts it. BIR Revenue Officers conduct the post evaluation under a Mission Order, a Letter to Taxpayer addressed to the Head Office and Branches, and a Revenue Special Order.
- Machine requirements. Each machine must be BIR-registered and carry a conspicuously attached Permit to Use (PTU) showing the taxpayer’s name, address, TIN and branch code, Machine Identification Number, PTU number, and brand, model and serial number or software license number. POS machines must generate the eSales Journal, CRMs must have journal tapes and a Sales Book or equivalent and generate a Z-reading, and Training Mode or No Sale Transaction Mode must be disabled.
- Validity periods. Certificates of Accreditation issued before July 31, 2013 are valid until July 31, 2018. Those issued August 1, 2013 to July 31, 2014 are valid until July 31, 2019, and those issued August 1, 2014 to July 31, 2015 until July 31, 2020. Final PTUs and Provisional PTUs converted on or before July 31, 2015 are valid five (5) years from August 1, 2015.
- Provisional PTUs and expired suppliers. A machine with a provisional PTU as of August 1, 2015 is invalid for use and penalized. If still used, its sales data is extracted from August 1, 2015, and the machine is sealed or confiscated. Taxpayers who bought from suppliers with expired accreditation may not use the machine and face penalties.
- Cancellation, changes and reports. Withdrawal from use needs approval of a PTU cancellation application. Major repairs, upgrades, modifications or relocation need prior written notice and approval. Taxpayers enrolled in the eSales System file a Monthly Sales Report per machine, including Roving Machines, which need approved authorization before deployment.
- Over 999 branches. Taxpayers with more than 999 branches with PTUs on Roving Machines under RMO No. 18-2015 must have notified the Chief of the LTAD, ELTRD, LTD Cebu or LTD Davao by email or letter listing the branches. Without that notice, a penalty applies.
Who is affected
- Taxpayers using CRM, POS machines and other Sales Receipting System Software
- BIR Revenue Officers
Deadlines and effectivity
- Accreditation validity: July 31, 2018, July 31, 2019, July 31, 2020, or five (5) years
- PTU validity: five (5) years effective August 1, 2015
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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