Summary
RR No. 4-2013 further amends RR No. 11-2004 on the Machine Identification Number (MIN) sticker for cash register, POS and other receipt-generating machines, by restating Section 9.0 and setting penalties.
Key points
- Registration by seller. The manufacturer, dealer, vendor or distributor registers the machine on behalf of the buyer not later than five (5) days from the date of sale and before use. Registration is manual with the RDO / LTAD I and II / LTDO, or electronic through the BIR e-mail or the e-AccReg System.
- Information to disclose. The 12-digit TIN of the buyer, the buyer’s VAT or non-VAT number, the machine’s serial number, brand and model, and the present reading and date of reading.
- Permit to Use and MIN Sticker. A system-generated Permit and MIN are issued for online applications. The Permit to Use and the MIN Sticker go to the buyer, and the Permit is kept at the place of business where the machine is used. The MIN Sticker is a security void sticker attached at the back of the machine and visible to the public.
- Penalties for non-registration. Failure to register carries a penalty of P 25,000 for the first offense and P 50,000 for the second. A criminal case may also be filed, with a fine of not less than P 1,000 but not more than P 50,000 and imprisonment of not less than two (2) years but not more than four (4) years.
- Penalty for missing sticker. Mere failure to post or attach the MIN Sticker carries a penalty fee of P 1,000 per machine. Alternatively, a criminal case may be filed with a fine of not more than P 1,000 or imprisonment of not more than six (6) months, or both, under Section 275 of the NIRC.
Who is affected
- Manufacturers, dealers, vendors and distributors of cash registers and POS machines
- Buyers and users of such machines
Deadlines and effectivity
- Registration: not later than 5 days from date of sale and before use
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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