REVENUE MEMORANDUM CIRCULAR NO. 72-2025 issued on July 14, 2025 informs all concerned parties of the validity period of the Certificates of Accreditation that are set to expire on July 31, 2025 under Revenue Memorandum Circular No. 107-2019.

Developers/dealers/suppliers/pseudo-suppliers of “Sales Machines/Software” whose Certificate of Accreditation are valid until July 31, 2025 and onwards must apply for a new accreditation following the policies and procedures prescribed under Revenue Memorandum Order No. 24-2023. Invoices and other accounting records generated by these systems must comply with the requirements set forth in Revenue Regulations (RR) No. 7-2024.

Pursuant to RR No. 6-2022, all Permits to Use (PTU) CRMs, POS and Other Similar Sales Machines/Software do not expire and do not need to be cancelled or revoked upon expiry of the Certificate of Accreditation of the software that was used during applications for the sales machine’s/software’s PTU.