RMO No. 27-2014: Amends certain provisions of RMO No. 10-05 relative to the policies and procedures in the accreditation of Cash Register Machine, Point of Sale and other sales machines

Summary

RMO No. 27-2014 amends certain provisions of RMO No. 10-05 on accreditation of Cash Register Machines (CRM), Point of Sale (POS) and other sales machines, including sales receipting system software and registration for their use under Revenue Regulations Nos. 11-2004 and 5-2005.

Key points

1. Right to inspect. The BIR may inspect any registered machine or system at any time during store hours. It checks compliance with machine specifications, invoice data requirements and conditions for use.
2. Duty to present the machine. Taxpayer-users and store personnel must present the machine for inspection and reading by revenue personnel. They may also be asked for back-end reports from servers.
3. Sealing on refusal. If they refuse inspection, reading or the back-end report during a Tax Compliance Verification Drive, post evaluation, machine reading, surveillance, stocktaking or audit, the Revenue Officers may immediately seal the machine. The seal stays until inspection or reading is allowed or the report is provided.
4. 48 hours and revocation. The taxpayer-user or store personnel have forty-eight (48) hours from demand to comply. Continued refusal after that is a ground for revoking the permit to use the machine.
5. Confiscation. After a Letter of Revocation, the Revenue District Officer orders confiscation of the machine within ten (10) working days from service of the letter.

Who is affected

• Taxpayer-users of CRM, POS and other sales machines
• Store personnel
• Revenue Officers

Deadlines and effectivity

• Issued July 22, 2014
• Compliance within 48 hours from demand
• Confiscation within 10 working days from service of Letter of Revocation

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.